Fla. Admin. Code Ann. R. 12A-1.014 - Refunds and Credits for Sales Tax Erroneously Paid
(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 rule
12-26.008, F.A.C.) 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 rule
12-26.003, F.A.C.
(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 section
215.26(2),
F.S.
(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 section 95.091,
F.S.
Notes
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.
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.
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