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Application for Refund of Sales and Use Tax on Building Materials Used in Florida Neighborhood Revitalization ProjectsDR26RP R. 01/24 Rule 1226.008, F.A.C. Effective 01/24 Page 1 of 4Section 1. Owner.
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Abutting FAQ
Can I get a refund of sales taxes paid? Generally, no refund of sales tax is available if you took possession of the item from the vendor with a given state. In the United States, sales tax is imposed at the point of transfer of title or possession.
When a business declines to issue a refund to the purchaser, the business may issue an Assignment of Rights to Refund of Tax for tax the business collected from the purchaser and remitted to the Department. The purchaser may then apply to the Department directly to receive a refund of the tax.
An individual or business who has made a payment directly to the Department of Revenue or a county tax collector that was not owed, was paid in error, or was an overpayment, may submit an Application for Refund - Sales and Use Tax (Form DR-26S).
When a business declines to issue a refund to the purchaser, the business may issue an Assignment of Rights to Refund of Tax for tax the business collected from the purchaser and remitted to the Department. The purchaser may then apply to the Department directly to receive a refund of the tax.
Because Florida does not collect individual income tax, you will not get a tax refund in Florida for individual taxes.
Online: For Sales and Use Tax or Surtax, apply using Form DR-26S application. For all other taxes, except Reemployment Tax, apply using Form DR-26 application. Send supporting documentation electronically.
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