Rule: 12-26.008

Rule Title: Public Use Forms

Department:

DEPARTMENT OF REVENUE

Division:

Departmental

Chapter:

REFUNDS

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

Effective Date:

1/25/2026

History Notes:

Rulemaking Authority 212.08(5)(n)4. , (o)4., (p)3.c., (v)5., 213.06(1) FS. Law Implemented 72.011 , 199.218 , 201.11 , 202.23 , 206.41 , 206.64 , 206.8745 , 206.9875 , 206.9942 , 212.08(2)(j) , (5)(n), (o), (p), (v), (7), 212.12(6)(a) , (c), 212.13(1) , (2), 212.17(1) , (2), (3), 213.255(2) , (3), (4), (12), 213.34 , 213.37 , 215.26 , 220.725 , 220.727 , 624.5092 , 681.104 FS. History–New 11-14-91, Amended 4-18-93, 10-4-01, 9-28-04, 4-16-18, 1-8-19, 7-8-19, 1-1-24, 12-29-25, 1-25-26.

References in this version:

Ref-09247 DR-370026

Ref-09250 RAO

Ref-10163 DR-26

Ref-10798 DR-26A

Ref-16251 DR-26SN R. 01/24 - Instructions - Application for Refund Sales and Use Tax

Ref-16252 DR-26RP R. 01/24 - Application for Refund of Sales and Use Tax on Building Materials Used in Florida Neighborhood Revitalization Projects

Ref-16253 DR-26S R. 01/24 - Application for Refund - Sales and Use Tax

Ref-16274 DR-26AH N. 07/23 - Application for Refund of Sales and Use Tax on Building Materials Used in Construction of Eligible Residential Units for Affordable Housing

Ref-18766 DR-26N: Instructions - Application for Refund

History of this Rule since Jan. 6, 2006

Notice /

Adopted

Section

Description

Publish

Date

Final

12-26.008

Public Use Forms

Effective:

01/25/2026

Final

12-26.008

Public Use Forms

Effective:

12/29/2025

Correction

12-26.008

Public Use Forms

10/16/2025

Vol. 51/202

Proposed

12-26.008

Part III, Aviation Fuel,

Chapter 206, F.S., is repealed by

section 27, Ch. 2025-208, L.O.F., effective January 1, 2026, repealing the tax on aviation fuel. The purpose of the proposed amendments to Rule 12-26.008, F.A.C. ....

10/13/2025

Vol. 51/199

Proposed

12-26.008

The purpose of the proposed amendment to Rule 12-26.008, F.A.C. (Public Use Forms), is to update how to obtain copies of forms from the Department.

10/10/2025

Vol. 51/198

Development

12-26.008

Part III, Aviation Fuel,

Chapter 206, F.S., is repealed by

section 27,

Chapter 2025-208, L.O.F., effective January 1, 2026, repealing the tax on aviation fuel. The purpose of the draft amendments to Rule 12-26.008, F.A.C. ....

8/18/2025

Vol. 51/160

Development

12-26.008

The purpose of the draft amendment to Rule 12-26.008, F.A.C. (Public Use Forms), is to update the information on how to obtain copies of forms from the Department.

7/31/2025

Vol. 51/148

Development

12-26.008

Part V, Natural Gas Fuel,

Chapter 206, F.S., as amended by

section 23,

Chapter 2024-158, L.O.F., imposes fuel taxes on natural gas fuel for use in a motor vehicle beginning January 1, 2026. The purpose of the draft amendments ....

4/22/2025

Vol. 51/78

Final

12-26.008

Public Use Forms

Effective:

01/01/2024

Proposed

12-26.008

Section 12, Ch. 2023-17, L.O.F., created paragraph 212.08(7)(v), F.S., providing up to a $5,000 refund for sales tax paid on building materials used to construct an affordable housing unit subject to an agreement with the ....

9/19/2023

Vol. 49/182

Public Meeting

12-26.008

Approval to publish a Notice of Proposed Rule for the following rule, as well as request final adoption of the rule and approval to file and ....

September 18, 2023, during a regular meeting of the Governor ....

Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....

9/12/2023

Vol. 49/177

Development

12-26.008

Section 12, Ch. 2023-17, L.O.F., created paragraph 212.08(7)(v), F.S., providing up to a $5,000 refund for sales tax paid on building materials used to construct an affordable housing unit subject to an agreement with the ....

6/30/2023

Vol. 49/127

Final

12-26.008

Public Use Forms

Effective:

07/08/2019

Public Meeting

12-26.008

Final approval of the proposed rule listed below:

The following proposed rules were noticed in the March 13, 2019 (Vol. 45, No. 50, pp. 1000-1002), ....

June 4, 2019, during a regular meeting of the Governor and Cabinet, ....

Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....

5/24/2019

Vol. 45/102

Proposed

12-26.008

The purpose of the proposed amendments to Rule 12-26.008, F.A.C., is to adopt a new form for taxpayers to use when assigning rights for refund claims and add reference to the new form to two existing forms.

3/13/2019

Vol. 45/50

Public Meeting

12-26.008

Approval to publish a Notice of Proposed Rule for the following rules:

Rule 12-26.008, F.A.C., Public Use Forms

Rule 12-19.071, F.A.C., Department ....

March 12, 2019, during a regular meeting of the Governor and ....

Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....

3/1/2019

Vol. 45/42

Development

12-26.008

The purpose of the proposed amendments to Rule 12-26.008, F.A.C., is to adopt a new form for taxpayers to use when assigning rights for refund claims and add reference to the new form to two existing forms.

1/30/2019

Vol. 45/20

Final

12-26.008

Public Use Forms

Effective:

01/08/2019

Proposed

12-26.008

The proposed changes are necessary to clarify how taxpayer representatives can complete and file refund claims.

9/14/2018

Vol. 44/180

Development

12-26.008

The purpose of the proposed amendments to Rule 12-26.008, F.A.C., is to provide clarification for taxpayer representatives on two forms used to apply for tax refunds from the Department.

7/2/2018

Vol. 44/128

Final

12-26.008

Public Use Forms

Effective:

04/16/2018

Change

12-26.003

......

Application for Refund, Refund Approval Process, Public Use Forms, Refund/Offset Within an Audit

2/20/2018

Vol. 44/35

Proposed

12-26.003

......

The purpose of the proposed amendments to Rule 12-26.003, F.A.C., is to: (1) remove obsolete provisions for obtaining a refund of tax paid prior to July 1, 1999; (2) update information on how to submit an application for ....

1/16/2018

Vol. 44/10

Development

12-26.003

......

The purpose of the proposed amendments to Rule 12-26.003, F.A.C., is to: (1) remove obsolete provisions for obtaining a refund of tax paid prior to July 1, 1999; (2) update information on how to submit an application for ....

11/2/2017

Vol. 43/213

Withdrawal

12-26.008

Public Use Forms

1/25/2008

Vol. 34/04

Change

12-26.008

Public Use Forms

4/13/2007

Vol. 33/15

Change

12-26.008

Public Use Forms

3/23/2007

Vol. 33/12

Proposed

12-26.008

The purpose of the proposed amendments to Rule 12-26.008, F.A.C., is to: (1) adopt, by reference, changes to forms used by the Department in the processing of applications for refunds; and (2) update information on how to ....

12/29/2006

Vol. 32/52

Development

12-26.008

The purpose of the proposed amendments to Rule 12-26.008, F.A.C., is to (1) adopt, by reference, changes to forms used by the Department in the processing of applications for refunds; and (2) update information on how to ....

11/9/2006

Vol. 32/45

Final

12-26.008

Public Use Forms

Effective:

09/28/2004