Farming Materials Damaged by Hurricane Irma

 

DEPARTMENT OF REVENUE

Sales and Use Tax

RULE NO.:RULE TITLE:

12AER18-01Farming Materials Damaged by Hurricane Irma

SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE: Sections 57 and 58, Chapter 2018-118, L.O.F., provide a refund of sales tax paid on fencing materials and building materials used to repair nonresidential farm buildings damaged by Hurricane Irma. This requires the creation of a form to be used by taxpayers seeking a refund.

Sections 57 and 58, Chapter 2018-118, L.O.F., authorize the Department of Revenue, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of administering the refund provisions. Given the application period set out in the law, an emergency rule is the most appropriate and expedient means to provide taxpayers with the necessary refund application. This emergency rule incorporates, by reference, Form DR-26SIAG, Application for Refund – Certain Farming Materials Damaged by Hurricane Irma, effective May, 2018.

REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES: The Legislature expressly authorized in Sections 57 and 58, Chapter 2018-118, L.O.F., the promulgation of an emergency rule by the Department to provide forms and instructions to seek a refund of tax paid on qualifying purchases. The promulgation of this emergency rule, incorporating by reference the form used to apply for the refund, ensures that the public is notified by the most appropriate and expedient means regarding the process to elect to use this reporting method.

SUMMARY: Emergency Rule 12AER18-01 incorporates, by reference, Form DR-26SIAG, Application for Refund – Certain Farming Materials Damaged by Hurricane Irma, to allow taxpayers to seek a refund of tax on qualifying purchases, as provided by law.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS: Tammy Miller, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone: [phone].

 

THE FULL TEXT OF THE EMERGENCY RULE IS:

 

12AER18-01 Farming Materials Damaged by Hurricane Irma.

(1) Form DR-26SIAG, Application for Refund – Certain Farming Materials Damaged by Hurricane Irma (N. 05/18), is hereby incorporated by reference as paragraph (23) of Rule 12A-1.097. F.A.C. No further changes are made to this rule.

(2) This form is available, without cost, by one or more of the following methods: 1) downloading the form from the Department’s website at www.floridarevenue.com/forms; or, 2) calling the Department at [phone] Monday through Friday (excluding holidays); or, 3) visiting any local Department of Revenue Service Center or, 4) writing the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).

This rule shall take effect upon filing.

Rulemaking Authority ss. 57 and 58, Ch. 2018-118, L.O.F. Law Implemented ss. 57 and 58, Ch. 2018-118, L.O.F.  History–New _____

 

THIS RULE TAKES EFFECT UPON BEING FILED WITH THE DEPARTMENT OF STATE UNLESS A LATER TIME AND DATE IS SPECIFIED IN THE RULE.