Florida Department of Revenue Publishes Tax Refund Forms for Farms, Nursing Homes, and Assisted Living Facilities Impacted by Hurricane Irma

The 2018 Legislature created two sales tax refunds and a motor fuel tax refund for agricultural operations impacted by Hurricane Irma.[1]  Additionally, the Legislature created a sales tax exemption for equipment used to generate emergency electric energy at nursing homes and assisted living facilities. Recently, the Department of Revenue published the forms necessary to apply for these refunds.

Farm Refunds

• Sales tax refund for fencing materials used in the repair of farm fences damaged as a direct result of Hurricane Irma. The refund applies to fencing materials purchased between September 10, 2017 and May 31, 2018.  Refund applicants must submit a completed Form DR-26SIAG with backup documentation to the Department no later than December 31, 2018.
• Sales tax refund for building materials used in the repair of non-residential farm buildings damaged as a direct result of Hurricane Irma. A non-residential farm building means any temporary or permanent building or support structure that is classified as a nonresidential farm building on a farm or that is used primarily for agricultural purposes, is located on land that is an integral part of a farm operation or is classified as agricultural land by the county property appraiser, and is not intended to be used as a residential dwelling. The term may include, but is not limited to, a barn, greenhouse, shade house, farm office, storage building, or poultry house. The refund applies to building materials purchased between September 10, 2017 and May 31, 2018.  Refund applicants must submit a completed Form DR-26SIAG with backup documentation to the Department no later than December 31, 2018.
• Partial fuel tax refund for fuel purchased in this state between September 10, 2017 and June 30, 2018, which is used in this state for agricultural shipment. An agricultural shipment means the transport of any agricultural product from a farm, nursery, forest, grove, orchard, vineyard, garden, or apiary to an agricultural processing or storage facility.  Agricultural products include livestock.  An agricultural processing or storage facility means property used or useful in separating, cleaning, processing, converting, packaging, handling, storing, and other activities necessary to prepare crops, livestock, related products, and other products of agriculture, and includes nonfarm facilities that produce agricultural products in whole or in part through natural processes, animal husbandry, and apiaries.  The refund applies to fuel purchased between September 10, 2017 and June 30, 2018.  Refund applicants must submit a completed Form DR-26SIF with backup documentation to the Department no later than December 31, 2018.

Generators Used at Nursing Homes and Assisted Living Facilities

• Sales tax refund or exemption for equipment used to generate emergency electric energy. The exemption is limited to a maximum of $15,000 in sales tax and surtax paid on equipment purchased for any single facility.  The refund applies to qualifying equipment purchased between July 1, 2017 and December 31, 2018.  For purchases of equipment made on or after July 1, 2017, and before March 23, 2018, the applicant must submit a completed Form DR-26SIGEN with backup documentation to the Department no later than September 23, 2018.  For purchases of equipment made after March 23, 2018, the applicant must submit a completed Form DR-26SIGEN with backup documentation to the Department within six-months after the date of purchase.
• Nursing homes and assisted living facilities that will be purchasing equipment used to generate emergency electric energy should provide the following suggested affidavit to the selling dealer as provided in the Department’s emergency rule 12AER18-02, Florida Administrative Code.

SUGGESTED AFFIDAVIT

Purchase of Equipment to Generate Emergency Electric Energy

Exempt Under Section 56, Chapter 2018-118, Laws of Florida

I, ___________________________, hereby affirm that the equipment for which I seek an exemption will only be used to generate emergency electric energy at a nursing home facility as defined in s. 400.021(12), Florida Statutes, or an assisted living facility as defined in s. 429.02(5), Florida Statutes. I understand that a person who furnishes a false affidavit to a dealer or to the Department of Revenue is subject to a mandatory penalty of 200% of the evaded tax, pursuant to s. 212.085, Florida Statutes, in addition to being liable for fine and punishment as provided by law for a conviction of a felony of the third degree, as provided in ss. 775.082, 775.083, or 775.084, Florida Statutes.

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

______________________________
Facility Name

______________________________
Facility Address

______________________________
Date

We hope this information has been helpful.  If you need any assistance completing or submitting any of these forms to the Department, please let us know.

[1] See sections 56, 57, 58, and 59, of Chapter 2018-118, Laws of Florida.