Section 56, Chapter 2018-118, L.O.F., provides an exemption from sales tax paid on equipment used to generate emergency electric energy at nursing homes and assisted living facilities. The exemption can be applied at the time of purchase or through a refund of the tax paid. This requires the creation of a form to be used by taxpayers seeking a refund. Section 56, Chapter 2018-118, L.O.F., authorizes 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-26SIGEN, Application for Refund – Sales Tax Paid on Generators for Nursing Homes or Assisted Living Facilities, effective May, 2018.