Florida Regulations 12A-1.014: Refunds and Credits for Sales Tax Erroneously Paid
Current as of: 2024 | Check for updates
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(1) When a dealer refunds the sales, lease, or rental price of admissions, tangible personal property, transient rentals, real property, or services upon which tax has been paid by the purchaser or lessee to the dealer and remitted by the dealer to the state, the dealer shall also refund the tax paid by the purchaser. If, in lieu of a refund of the sale price, the dealer credits such amount on the purchaser’s account, a corresponding credit for sales tax previously paid by the customer shall be made.
(2) A dealer who has paid tax on property acquired for use may take a credit, or obtain a refund, for the amount of tax paid on the acquired property if:
(a) The dealer sells the property within 3 years from the date of payment of the tax; and,
(b) The dealer did not use the property prior to the date of sale.
(3) Whenever a dealer credits a customer with tax on returned merchandise or for tax erroneously collected, the dealer must refund such tax to the customer before the dealer’s claim to the State for credit or refund will be approved.
(4) A taxpayer who has overpaid tax to a dealer, or who has paid tax to a dealer when no tax is due, must secure a refund of the tax from the dealer and not from the Department of Revenue.
(5)(a) Any dealer entitled to a refund of tax paid to the Department of Revenue may seek a refund by filing an Application for Refund-Sales and Use Tax (Form DR-26S, 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-26S must meet the requirements of sections 213.255(2) and (3), F.S., and Fl. Admin. Code R. 12-26.003
(b) In lieu of a refund to which the dealer is entitled, the dealer may take a credit on the dealer’s sales and use tax return within 3 years after the date the tax was paid in accordance with the timing provisions of Florida Statutes § 215.26(2)
(6) Any dealer who takes a credit, or applies for a refund, for tax paid to the state is required to keep and preserve all information and documentation necessary to substantiate the dealer’s entitlement to a refund or credit of tax paid until tax imposed under chapter 212, F.S., may no longer be determined and assessed under Florida Statutes § 95.091
Cross Reference – rules 12A-1.007, 12A-1.034 and 12A-1.096, and rule chapter 12-26, F.A.C.
Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 95.091, 212.12(6), 212.17(1), 213.255(1), (2), (3), 213.35, 213.255(1), (2), (3), 215.26(2) FS. History-New 10-7-68, Amended 1-17-71, 6-16-72, 10-21-75, 9-28-78, 11-15-82, 10-13-83, Formerly 12A-1.14, Amended 6-10-87, 1-2-89, 8-10-92, 3-17-93, 1-3-96, 3-20-96, 6-19-01, 4-17-03, 5-9-13.
Terms Used In Florida Regulations 12A-1.014
- Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(a) The dealer sells the property within 3 years from the date of payment of the tax; and,
(b) The dealer did not use the property prior to the date of sale.
(3) Whenever a dealer credits a customer with tax on returned merchandise or for tax erroneously collected, the dealer must refund such tax to the customer before the dealer’s claim to the State for credit or refund will be approved.
(4) A taxpayer who has overpaid tax to a dealer, or who has paid tax to a dealer when no tax is due, must secure a refund of the tax from the dealer and not from the Department of Revenue.
(5)(a) Any dealer entitled to a refund of tax paid to the Department of Revenue may seek a refund by filing an Application for Refund-Sales and Use Tax (Form DR-26S, 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-26S must meet the requirements of sections 213.255(2) and (3), F.S., and Fl. Admin. Code R. 12-26.003
(b) In lieu of a refund to which the dealer is entitled, the dealer may take a credit on the dealer’s sales and use tax return within 3 years after the date the tax was paid in accordance with the timing provisions of Florida Statutes § 215.26(2)
(6) Any dealer who takes a credit, or applies for a refund, for tax paid to the state is required to keep and preserve all information and documentation necessary to substantiate the dealer’s entitlement to a refund or credit of tax paid until tax imposed under chapter 212, F.S., may no longer be determined and assessed under Florida Statutes § 95.091
Cross Reference – rules 12A-1.007, 12A-1.034 and 12A-1.096, and rule chapter 12-26, F.A.C.
Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 95.091, 212.12(6), 212.17(1), 213.255(1), (2), (3), 213.35, 213.255(1), (2), (3), 215.26(2) FS. History-New 10-7-68, Amended 1-17-71, 6-16-72, 10-21-75, 9-28-78, 11-15-82, 10-13-83, Formerly 12A-1.14, Amended 6-10-87, 1-2-89, 8-10-92, 3-17-93, 1-3-96, 3-20-96, 6-19-01, 4-17-03, 5-9-13.