Form RAO "Rural Areas of Opportunity Application for Certification Exempt Goods and Services Sales Tax Refund" - Florida

What Is Form RAO?

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 October 1, 2017;
  • 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;

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

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Download Form RAO "Rural Areas of Opportunity Application for Certification Exempt Goods and Services Sales Tax Refund" - Florida

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Rural Areas of Opportunity
FORM RAO
N. 10/17
Application for Certification
Rule 12-26.008
Florida Administrative Code
Exempt Goods and Services Sales Tax Refund
Effective 04/18
Based on section 212.08 (5) (r), Florida Statute (F.S.).
Date of
Application Number
Application
(Provided by DEO)
Taxpayer Name
F.E.I.N. or S.S.N.
Mailing Address
Property Address
Assessment Roll Parcel Number
Northwest RAO
Rural Area of Opportunity
South Central RAO
North Central RAO
Expiration Date of Rural Area of Opportunity
Description of New Construction
Beginning Date of New Construction
(must be after July 1, 2017)
Description of Tangible Personal Property
rented
Description of Commercial Pest Control
Services
Building Permit
Number (attach a
copy of permit)
Building Inspector
Name
Phone
Email
Date of certificate stating that the improvement to the real property
was new construction and that improvements are substantially
completed
(attach a copy of certificate)
Date when new construction is first subject
to assessment
Rural Areas of Opportunity
FORM RAO
N. 10/17
Application for Certification
Rule 12-26.008
Florida Administrative Code
Exempt Goods and Services Sales Tax Refund
Effective 04/18
Based on section 212.08 (5) (r), Florida Statute (F.S.).
Date of
Application Number
Application
(Provided by DEO)
Taxpayer Name
F.E.I.N. or S.S.N.
Mailing Address
Property Address
Assessment Roll Parcel Number
Northwest RAO
Rural Area of Opportunity
South Central RAO
North Central RAO
Expiration Date of Rural Area of Opportunity
Description of New Construction
Beginning Date of New Construction
(must be after July 1, 2017)
Description of Tangible Personal Property
rented
Description of Commercial Pest Control
Services
Building Permit
Number (attach a
copy of permit)
Building Inspector
Name
Phone
Email
Date of certificate stating that the improvement to the real property
was new construction and that improvements are substantially
completed
(attach a copy of certificate)
Date when new construction is first subject
to assessment
FORM RAO
N. 10/17
Exempt Goods and Services
Attach a copy of each invoice listing the amount of sales tax paid for all eligible
building materials, rentals of tangible personal property, and pest control services used
to complete the new construction project. Please provide additional descriptions of
materials included on the attached invoices in cases where the information provided on
the invoice is unclear or the material is not commonly known to persons unfamiliar with
the construction industry.
Attach a sworn statement from the licensed contractor(s) or applicant stating that all
materials submitted were used on a new construction project and that Florida sales tax
has been paid.
Please complete this page if you are including invoices to document the goods and/or
services eligible for refund. A separate sheet may be used if necessary to account for all exempt
goods or services.
Sales Price
Rental
Florida Sales Tax
List of Exempt Goods or Services
Payment
Paid
Cost of
Services
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
TOTAL $
$
Factor X .975
Amount Eligible for a sales tax refund $
$500.00 Minimum per parcel of real property
$10,000.00 Maximum per parcel of real property
FORM RAO
N. 10/17
Please complete this page if you are using the property valuation method to determine the eligible
refund amount. If using this method, attach the final ad valorem tax assessment notice for the year
the new construction is first subject to ad valorem tax and the immediate prior year final ad valorem
tax assessment.
1. Assessed value after new
$
Assessment Date:
construction:
2. Assessed value before new
$
Assessment Date:
construction:
3. Line 1 minus Line 2 =
$
4. Line 3. x .40=
$
5. Line 4. x 6% (state sales tax rate) = $
6. If applicable, add County Surtax * = $
7. Total of Line 5 and Line 6 =
$
8. Line 7 x .975 =
$
Amount eligible for a sales tax refund
*
Pahokee, Immokalee, and South Bay = $0.00
Calhoun County, City of Freeport, Desoto County, Gadsden County, Jackson County, Liberty
County, and Madison County = $75.00
All other = $50.00
$500.00 Minimum per parcel of real property
$10,000.00 Maximum per parcel of real property
TAXPAYER SIGNATURE
Under penalty of perjury, I declare that I have read the foregoing application for certification and the
facts stated in it are true to the best of my knowledge and belief.
Signature of Taxpayer
Date
Name of Taxpayer
Phone Number
FORM RAO
N. 10/17
FOR DEPARTMENT OF ECONOMIC OPPORTUNITY USE ONLY
Application
Rural Area
Number
of
Opportunity
The applicant is hereby eligible to apply for a sales tax refund in the
amount of
DEO Program Manager Signature
Date
Phone Number
Email
When completed, Form RAO is to be sent to:
Florida Department of Economic Opportunity
Division of Strategic Business Development
107 East Madison Street; MS 80
Tallahassee, Florida 32399
850-717-8960
To be eligible for a sales tax refund from the Department of Revenue, the taxpayer is required to send
a copy of DEO’s certification approval letter and approved Application for Certification (Form RAO);
and an Application for Refund (Form DR-26S) to:
Florida Department of Revenue
Refunds Sub-Process
Post Office Box 6490
Tallahassee, Florida 32314-6490
Form DR-26S must reach the Florida Department of Revenue within six (06) months after the
date of certification that the new construction is substantially completed; or by November 1st
after the new construction is first subject to assessment.
Florida law requires that refund applications be supported with sufficient information and
documentation to determine eligibility and the refund amount due. Upon receipt, the Department will
review your application and supporting documents and information. You will be notified if additional
information and documentation is needed.
References
The following documents were mentioned in this form and are incorporated by reference in the rules indicated below.
The forms are available online at floridarevenue.com/forms.
Form DR-26S
Application for Refund - Sales and Use Tax
Rule 12-26.008
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