Hurricane Relief Sales Tax Refund Forms

On May 17, there was an article provided by Florida Farm Bureau that outlined the program to provide Sales Tax Relief for Farmers Impacted by Hurricane Michael.  At that point in time the actual forms and instructions were not available from the Florida Department of Revenue. The forms are currently posted for farms and ranches to use to apply for sales tax refunds for building and fence materials, and for fuel used to transport agricultural products to an agricultural processing or storage facility or to remove hurricane debris.

The following information comes verbatim from the:  Application for Refund – Certain Farming Materials Damaged by Hurricane Michael – DR-26S-HAG and the Application for Refund Fuel Used for Agricultural Shipments or Hurricane Debris Removal form instructions provided by the Florida Department of Revenue.

Building and Fence Materials Sales Tax Refund

Florida law provides for a refund of sales and use tax and discretionary sales surtax paid on the following materials purchased during the period October 10, 2018, through June 30, 2019:

• Fencing materials that have been used or will be used in the repair or replacement of farm fences damaged as a direct result of the impact of Hurricane Michael located on land classified as agricultural land by the county property

• Building materials that have become or will become a component part of the repair or replacement of a nonresidential farm building damaged as a direct result of the impact of Hurricane

A “nonresidential farm building” is any temporary or permanent building or support structure that is not intended to be used as a residential dwelling and:

• Classified as a nonresidential farm building on a farm under the Florida Building

• Used primarily for agricultural

• Located on land that is an integral part of a farm operation or is classified as agricultural land by the county property

Examples of nonresidential farm buildings include barns, greenhouses, shade houses, farm offices, storage buildings, or poultry houses.

Is there a time limit to apply?

Yes. The owner of the qualified fencing materials or qualified building materials, or the owner of the agricultural land into which the fencing materials or building materials will be used or were incorporated, must submit a completed Application for Refund – Certain Farming Materials Damaged by Hurricane Michael (Form DR-26S-HAG), including the required documentation, to the Department no later than December 31, 2019.

Documentation Required

A copy of each sales invoice or other proof of purchase of qualified fencing materials or qualified building materials showing the Florida sales tax paid, the date of purchase, and the name and address of the dealer from whom the materials were purchased must be submitted with your application.  You may choose to submit the required documentation electronically instead of providing paper copies.

Upon receipt of an application, your application and the supporting documentation will be reviewed. You will be notified if additional information or documentation is needed.  Once your application contains all the information and documentation needed by the Department to determine eligibility and the amount of the refund claim due, your refund claim will be processed.  For more information about the documentation needed to process your refund, or to check on the application status, call Refunds at 850-617-8585.

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Fuel Tax Refund

Who May Apply for Refunds?

Any person who purchased and placed tax-paid fuel into a motor vehicle from October 10, 2018 through June 30, 2019 and used the fuel on a Florida public highway to transport agricultural products to an agricultural processing or storage facility or to remove hurricane debris may apply for a refund. The refund is limited to the taxes paid on fuel used to transport agriculture products or hurricane debris from locations in Okaloosa, Walton, Holmes, Washington, Bay, Jackson, Calhoun, Gulf, Gadsden, Liberty, Franklin, Leon, or Wakulla counties.

Definitions

Agricultural Products – The natural products of a farm, nursery, forest, grove, orchard, vineyard, garden, or apiary, including livestock.

Livestock – Grazing animals, such as cattle, horses, sheep, swine, goats, other hoofed animals, ostriches, emus, and rheas which are raised for private use or commercial purposes.

Agricultural Processing or Storage Facility – 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.

Agricultural Shipment – The act of transporting agricultural products from a farm, nursery, forest, grove, orchard, vineyard, garden, or apiary located in Okaloosa, Walton, Holmes, Washington, Bay, Jackson, Calhoun, Gulf, Gadsden, Liberty, Franklin, Leon, or Wakulla County to an agricultural processing or storage facility.

Fuel – Any Florida tax-paid product defined as motor or diesel fuel. Motor fuel means all gasoline products or any product blended with gasoline or any fuel placed in the storage supply tank of a gasoline-powered motor vehicle. Diesel fuel means all petroleum distillates commonly known as diesel #2, biodiesel, or any other product blended with diesel or any product placed into the storage supply tank of a diesel-powered motor vehicle.

Hurricane Debris Removal – The act of transporting Hurricane Michael debris from a farm, nursery, forest, grove, orchard, vineyard, apiary, or a property owner located in Okaloosa, Walton, Holmes, Washington, Bay, Jackson, Calhoun, Gulf, Gadsden, Liberty, Franklin, Leon or Wakulla County.

Application Due Date

Mail the Application for Refund – Fuel Used for Agricultural Shipments or Hurricane Debris Removal (Form DR-26HF) to the Department no later than December 31, 2019.

Note – Qualified applicants are eligible to receive a refund back on the taxes that were paid on fuel purchased and used between October 10, 2018 and June 30, 2019.

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For more information about the documentation needed to process your sales tax refund, or to check on the application status, contact Refunds at 850-617-8585.  Information and forms are available at floridarevenue.com.