Fla. Admin. Code R. 12-26.008 (2026)
Public Use Forms
(1)(a) The following public use forms are used by the Department in the processing of refunds and are hereby incorporated by reference.
(b) These forms are available, without cost, by: 1) downloading the form from the Department’s website at floridarevenue.com/forms; or, 2) calling the Department at (850)488-6800 Monday through Friday (excluding holidays); or, 3) writing the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at 711, 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
Form Number | Title | Effective Date |
(2) DR-26 | Application for Refund (http://www.flrules.org/Gateway/reference.asp?No=Ref-10163) | 01/19 |
(3) DR-26AH | Application for Refund of Sales and Use Tax on Building Materials Used in Construction of Eligible Residential Units for Affordable Housing (http://www.flrules.org/Gateway/reference.asp?No=Ref-16274) | 01/24 |
(4) DR-26RP | Application for Refund of Sales and Use Tax on Building Materials Used in Florida Neighborhool Revitalization Projects (http://www.flrules.org/Gateway/reference.asp?No=Ref-16252) | 01/24 |
(5) DR-26S | Application for Refund-Sales and Use Tax (http://www.flrules.org/Gateway/reference.asp?No=Ref-16253) | 01/24 |
(6) DR-370026 | Agreement to Audit Refund Claim (R. 04/18) (http://www.flrules.org/Gateway/reference.asp?No=Ref-09247) | 04/18 |
(7) DR-26N | Instructions – Application for Refund (http://flrules.org/Gateway/reference.asp?No=Ref-18766) | 01/26 |
(8) DR-26SN | Instructions – Application for Refund Sales and Use Tax (http://www.flrules.org/Gateway/reference.asp?No=Ref-16251) | 01/24 |
(9) RAO | Rural Areas of Opportunity Application for Certification Exempt Goods and Services Sales Tax Refund Based on Section 212.08(5)(r), F.S. (http://www.flrules.org/Gateway/reference.asp?No=Ref-09250) | 04/18 |
(10) DR-26A | Assignment of Rights to Refund of Tax (http://www.flrules.org/Gateway/reference.asp?No=Ref-10798) | 07/19 |
Rulemaking Authority 212.08(5)(n)4., (o)4., (p)3.c., (v)5., 213.06(1) FS. Law Implemented 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. History–New 11-14-91, Amended 4-18-93, 10-4-01, 9-28-04, 4-16-18, 1-8-19, 7-8-19, 1-1-24, 12-29-25, 1-25-26.
Effective: 1/25/2026.