Form DR-26SIAG "Application for Refund - Certain Farming Materials Damaged by Hurricane Irma" - Florida

What Is Form DR-26SIAG?

This is a legal form that was released by the Florida Department of Revenue - a government authority operating within Florida. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on May 1, 2018;
  • The latest edition provided by the Florida Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form DR-26SIAG by clicking the link below or browse more documents and templates provided by the Florida Department of Revenue.

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Download Form DR-26SIAG "Application for Refund - Certain Farming Materials Damaged by Hurricane Irma" - Florida

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DR-26SIAG
N. 05/18
Application for Refund - Certain Farming Materials
Rule 12AER18-01, F.A.C.
Effective 05/18
Damaged by Hurricane Irma
Page 1 of 3
Section 1: Refund Information and Refund Amount
Refund Application for:
Refund Amount:
 Fencing
 Building Materials
 Both
Parcel number:
Refund Applicant Position:
 Owner of Real Property
 Owner of Materials
Section 2: Taxpayer Information
Refund Applicant Name:
Federal Employer Identification Number (FEIN):
Refund Applicant Mailing Street Address:
Social Security Number (SSN)*:
Mailing City:
State:
ZIP:
Telephone Number (Include area code):
Fax Number (Include area code):
Email Address (Optional):
Section 3: Taxpayer Representative - This section is to be completed when a taxpayer representative is requesting the refund. A
signed Florida Department of Revenue Power of Attorney and Declaration of Representative (Form DR-835) must be attached.
Representative Name:
Street or Mailing Address of Representative:
City:
State:
ZIP:
Telephone Number (Include area code):
Fax Number (Include area code):
Email Address (Optional):
Section 4: Refund Parcel Information
Parcel Street Address (physical address of agricultural land where materials were used or will be used):
Location City:
State:
ZIP:
Description of fencing or building on the property repaired or being repaired:
Section 5: Applicant Affidavit -
The purchaser of the fencing materials or building materials must sign the following affidavit:
Applicant name printed
I, ___________________________________________, hereby affirm that the materials for which I have requested a refund of sales tax paid were or
will be used to repair fencing or nonresidential farm buildings damaged as a direct result of the impact of Hurricane Irma. I understand that a person who
furnishes a false affidavit to the Department of Revenue is subject to a mandatory penalty of 200% of the evaded tax, in addition to being liable for fine and
punishment as provided by law for a conviction of a felony of the third degree.
Under penalties of perjury, I declare that I have read the foregoing affidavit and the facts stated in it are true to the best of my knowledge and belief.
Signature of Purchaser: ______________________________________________
Date: ______________________________________________
Section 6: Authorization and Signature
Under penalties of perjury, I declare that I have read the foregoing application and the facts stated in it are true.
Taxpayer Signature: _______________________________________________________________
OR
Date: ______________________
Representative Signature: ___________________________________________________________
DR-26SIAG
N. 05/18
Application for Refund - Certain Farming Materials
Rule 12AER18-01, F.A.C.
Effective 05/18
Damaged by Hurricane Irma
Page 1 of 3
Section 1: Refund Information and Refund Amount
Refund Application for:
Refund Amount:
 Fencing
 Building Materials
 Both
Parcel number:
Refund Applicant Position:
 Owner of Real Property
 Owner of Materials
Section 2: Taxpayer Information
Refund Applicant Name:
Federal Employer Identification Number (FEIN):
Refund Applicant Mailing Street Address:
Social Security Number (SSN)*:
Mailing City:
State:
ZIP:
Telephone Number (Include area code):
Fax Number (Include area code):
Email Address (Optional):
Section 3: Taxpayer Representative - This section is to be completed when a taxpayer representative is requesting the refund. A
signed Florida Department of Revenue Power of Attorney and Declaration of Representative (Form DR-835) must be attached.
Representative Name:
Street or Mailing Address of Representative:
City:
State:
ZIP:
Telephone Number (Include area code):
Fax Number (Include area code):
Email Address (Optional):
Section 4: Refund Parcel Information
Parcel Street Address (physical address of agricultural land where materials were used or will be used):
Location City:
State:
ZIP:
Description of fencing or building on the property repaired or being repaired:
Section 5: Applicant Affidavit -
The purchaser of the fencing materials or building materials must sign the following affidavit:
Applicant name printed
I, ___________________________________________, hereby affirm that the materials for which I have requested a refund of sales tax paid were or
will be used to repair fencing or nonresidential farm buildings damaged as a direct result of the impact of Hurricane Irma. I understand that a person who
furnishes a false affidavit to the Department of Revenue is subject to a mandatory penalty of 200% of the evaded tax, in addition to being liable for fine and
punishment as provided by law for a conviction of a felony of the third degree.
Under penalties of perjury, I declare that I have read the foregoing affidavit and the facts stated in it are true to the best of my knowledge and belief.
Signature of Purchaser: ______________________________________________
Date: ______________________________________________
Section 6: Authorization and Signature
Under penalties of perjury, I declare that I have read the foregoing application and the facts stated in it are true.
Taxpayer Signature: _______________________________________________________________
OR
Date: ______________________
Representative Signature: ___________________________________________________________
DR-26SIAG
N. 05/18
Page 2 of 3
Mail this application and applicable documentation to:
Florida Department of Revenue
For more information about the documentation
Refunds
OR
needed to process your refund, or to check on the
application status, call Refunds at 850-617-8585.
PO Box 6490
Fax 850-410-2526
Tallahassee FL 32314-6490
Instructions
Florida law provides for a refund of sales and use tax and
Is there a time limit to apply?
discretionary sales surtax paid on the following materials
Yes. The owner of the qualified fencing materials
purchased during the period September 10, 2017,
or qualified building materials, or the owner of the
through May 31, 2018:
agricultural land into which the fencing materials or
building materials will be used or were incorporated,
• Fencing materials used in the repair of farm fences
must submit a completed Application for Refund - Certain
damaged as a direct result of the impact of Hurricane
Farming Materials Damaged by Hurricane Irma
Irma located on land classified as agricultural land by
(Form DR-26SIAG), including the required
the county property appraiser.
documentation, to the Department no later than
December 31, 2018.
• Building materials that become a component part of
the repair of a nonresidential farm building damaged
Documentation Required
as a direct result of the impact of Hurricane Irma.
A copy of each sales invoice or other proof of purchase of
qualified fencing materials or qualified building materials
A “nonresidential farm building” is any temporary or
showing the Florida sales tax paid, the date of purchase,
permanent building or support structure that is not
and the name and address of the dealer from whom the
intended to be used as a residential dwelling and:
materials were purchased must be submitted with your
application.
• Classified as a nonresidential farm building on a farm
under the Florida Building Code.
You may choose to submit the required documentation
electronically instead of providing paper copies. Contact
• Used primarily for agricultural purposes.
Refunds at 850-617-8585 for more information.
• Located on land that is an integral part of a farm
Upon receipt of an application, your application and the
operation or is classified as agricultural land by the
supporting documentation will be reviewed. You will be
county property appraiser.
notified if additional information or documentation is
needed.
Examples of nonresidential farm buildings include barns,
greenhouses, shade houses, farm offices, storage
Once your application contains all the information and
buildings, or poultry houses.
documentation needed by the Department to determine
eligibility and the amount of the refund claim due, your
refund claim will be processed.
*Social Security Numbers (SSNs) are used by the Florida Department of Revenue as unique identifiers for the administration of Florida’s
taxes. SSNs obtained for tax administration purposes are confidential under sections 213.053 and 119.071, Florida Statutes, and not subject
to disclosure as public records. Collection of your SSN is authorized under state and federal law. Visit the Department’s website at
floridarevenue.com/privacy for more information regarding the state and federal law governing the collection, use, or release of SSNs,
including authorized exceptions.
DR-26SIAG
N. 05/18
Page 3 of 3
Contact Us
Information, forms, and tutorials are available on the Department’s website at floridarevenue.com.
Subscribe to Receive Email Alerts from the Department.
Subscribe to receive an email for due date reminders,Tax Information Publications (TIPs) or proposed rules, notices of
rule development workshops, and more. Subscribe today at floridarevenue.com/dor/subscribe.
Reference
The following document was mentioned in this form and is incorporated by reference in the rule indicated below.
The form is available online at floridarevenue.com/forms.
Form DR-835
Florida Department of Revenue Power of Attorney
Rule 12-6.0015, F.A.C.
and Declaration of Representative
Page of 3