Florida Regulations 12B-12.007: Refunds and Credits; Recordkeeping Requirements
Current as of: 2024 | Check for updates
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(1) The person who paid the tax directly to the Department may apply for a refund or take a credit for such amount, on any subsequent tax return, for the tax paid:
(a) If the perc is exported from Florida; or
(b) If the perc was acquired for purposes other than use in a dry-cleaning facility in Florida.
(2)(a) Any person entitled to a refund of tax paid on perc to the Department must file an Application for Refund (Form DR-26, incorporated by reference in Fl. Admin. Code R. 12-26.008) with the Department within 3 years after the date the tax was paid. Form DR-26 must meet the requirements of Sections 213.255(2) and (3), F.S., and Fl. Admin. Code R. 12-26.003
(b) Any refund application submitted must be accompanied by:
1.a. Copies of original sales invoices and other signed shipping and delivery documents for a sale in interstate or foreign commerce; plus,
b. For a sale in foreign commerce, copies of certified export declarations from the United States Customs Office and the bills of lading showing that the tax being claimed for refund was paid to the Department.
2. Documentary evidence the tax has been refunded, by the applicant, to the person who incurred the burden of the tax.
(3) Any person who is entitled to a refund of tax paid on perc may, instead of applying to the Department for a refund, take a credit for such amount on any subsequent tax return. For a credit to be valid, the following records of the transaction must be maintained by the person claiming the credit.
(a)1. Copies of original sales invoices and other signed shipping and delivery documents for a sale in interstate or foreign commerce; plus,
2. For a sale in foreign commerce, copies of certified export declarations from the United States Customs Office and the bills of lading showing that the tax being claimed for a credit was paid to the Department.
(b) Documentary evidence the tax has been refunded, by the applicant, to the person who incurred the burden of the tax.
(4) Any person who has paid tax on perc when no tax is due must secure the refund from the person who paid the tax directly to the Department and not from the Department.
Rulemaking Authority 212.18(2), 213.06(1), 376.75(9)(b) FS. Law Implemented 376.75(11) FS. History-New 2-19-95, Amended 3-18-96, 4-17-03, 5-9-13.
Terms Used In Florida Regulations 12B-12.007
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
(b) If the perc was acquired for purposes other than use in a dry-cleaning facility in Florida.
(2)(a) Any person entitled to a refund of tax paid on perc to the Department must file an Application for Refund (Form DR-26, incorporated by reference in Fl. Admin. Code R. 12-26.008) with the Department within 3 years after the date the tax was paid. Form DR-26 must meet the requirements of Sections 213.255(2) and (3), F.S., and Fl. Admin. Code R. 12-26.003
(b) Any refund application submitted must be accompanied by:
1.a. Copies of original sales invoices and other signed shipping and delivery documents for a sale in interstate or foreign commerce; plus,
b. For a sale in foreign commerce, copies of certified export declarations from the United States Customs Office and the bills of lading showing that the tax being claimed for refund was paid to the Department.
2. Documentary evidence the tax has been refunded, by the applicant, to the person who incurred the burden of the tax.
(3) Any person who is entitled to a refund of tax paid on perc may, instead of applying to the Department for a refund, take a credit for such amount on any subsequent tax return. For a credit to be valid, the following records of the transaction must be maintained by the person claiming the credit.
(a)1. Copies of original sales invoices and other signed shipping and delivery documents for a sale in interstate or foreign commerce; plus,
2. For a sale in foreign commerce, copies of certified export declarations from the United States Customs Office and the bills of lading showing that the tax being claimed for a credit was paid to the Department.
(b) Documentary evidence the tax has been refunded, by the applicant, to the person who incurred the burden of the tax.
(4) Any person who has paid tax on perc when no tax is due must secure the refund from the person who paid the tax directly to the Department and not from the Department.
Rulemaking Authority 212.18(2), 213.06(1), 376.75(9)(b) FS. Law Implemented 376.75(11) FS. History-New 2-19-95, Amended 3-18-96, 4-17-03, 5-9-13.