Department of Revenue Notice

fl-31399402: 12-26.008 — The purpose of the draft amendments to Rule 12-26.008, F.A.C. (Public Use Forms), is to amend this rule regarding form RAO - Rural Areas...

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Summary

The purpose of the draft amendments to Rule 12-26.008, F.A.C. (Public Use Forms), is to amend this rule regarding form RAO - Rural Areas of Opportunity, Application for Certification, Exempt Goods and Services Sales Tax ....

The agency’s own summary, as published.

The rule, in full

335 words as published, September 24, 2026. View the original →

31399402, 12-26.008 - Florida Administrative Rules, Law, Code, Register - FAC, FAR, eRulemaking Home About Us Contact Us Help Florida Department of State and Division of Library and Information Services Home Advanced Search MyFLRules Rules Open for Comments Notice: 31399402 Notice of Rule Development Department: DEPARTMENT OF REVENUE Chapter: REFUNDS Overview RULE: 12-26.008   Public Use Forms PURPOSE: The purpose of the draft amendments to Rule 12-26.008, F.A.C. (Public Use Forms), is to amend this rule regarding form RAO - Rural Areas of Opportunity, Application for Certification, Exempt Goods and Services Sales Tax Refund, and form DR26AH - Application for Refund of Sales and Use Tax on Building Materials Used in Construction of Eligible Residential Units for Affordable Housing, to clarify how the refund applies to discretionary sales surtax. SUBJECT: Clarification of how the refund applies to discretionary sales surtax. RULEMAKING AUTHORITY: 212.08(5)(n)4., (o)4., (p)3.c., (v)5., 213.06(1) FS. LAW: 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. PRINT PUBLISH DATE: 9/24/2026   Vol. 52/186 RELATED STATUTES AND LAWS: 212.08(5)(n)4., (o)4., (p)3.c., (v)5., 213.06(1) FS., 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. OVERSIGHT COMMITTEE: Joint Administrative Procedures Committee Florida Administrative Law Central Online Network (F.A.L.C.O.N.) RELATED COURT CASES: Division of Administrative Hearings FEDERAL eRULEMAKING WEB PORTAL: Regulations.gov HOW TO LINK TO THIS NOTICE: http://flrules.org/gateway/ruleno.asp?id=12-26.008&PDate=9/24/2026&Section=1 REFERENCE MATERIALS: No reference(s). Home Advanced Search MyFLRules Rules Open for Comments About Us Contact Us Help  Privacy Policies Accessibility Statement Copyright @ 2010 State of Florida Department of State Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.

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