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                                                                                                               DR-26SN
                            Instructions - Application for Refund                                              R. 01/24
                                                                                             Rule 12-26.008, F.A.C.
                                         Sales and Use Tax                                                   Effective 01/24
                                                                                                               Page 1 of 7

         Did you Know? You may begin the refund process by completing the application online.

Florida law requires that refund applications be supported with sufficient information and documentation to 
determine eligibility and the refund amount due. Form DR-26SN (Instructions – Application for Refund Sales 
and Use Tax) provides the information and documentation required for some common refund claims. 

Use Form DR-26S when requesting a refund for:
 •  Sales and Use Tax                                          Exemptions by Refund:
 •  County Discretionary Sales Surtax                              - Building Materials Used in Construction of 
       Amusement Machine Certificate Fees                          Affordable Housing Units
 •  Transient Rental Tax Paid to the Department                    - Community Contribution Tax Credit
 •  Solid Waste Fees                                               - Florida Neighborhood Revitalization Program
             - Battery Fees                                        - Motor Vehicle Warranty Repurchase or 
             - Rental Car Surcharge                                  Replacement (Lemon Law)
             - New Tire Fees                                       - New/Expanding Business Equipment
             - Gross Receipts Tax on Dry Cleaning                  - Florida Rural Areas of Opportunity
 •  Prepaid Wireless Fee
You may choose to submit the required information and documentation electronically instead of providing paper copies. 
Contact Refunds at (850) 617-8585 for more information.

Upon receipt, the Department will review your application and the supporting information and documentation. You will
be notified if additional information or documentation is needed.

Once your application contains all information and documentation needed by the Department to determine eligibility
and the amount of the refund claim due, your refund claim will be processed.

All applications for refund must contain:
    •  A detailed explanation of how the refund amount was computed;
    •  The specific reason(s) for the refund request;
    •  The dates when the overpayment or payment in error occurred; and
    •  Sufficient information and documentation for the Department to determine eligibility for the refund and 
      the amount of the refund claim due.

The following instructions contain the information and documentation required for some common 
refund claims.

Amended Replacement Return                                         Certificate, Florida Consumer’s Exemption Certificate,
•  A copy of the original sales and use tax return.                Direct Pay Authority issued by the Department, or
•  A copy of the amended replacement sales and use tax             other Exemption Certificate or Affidavit).
 return.                                                         -  A copy of the accounting records substantiating the 
•  A copy of the source documents indicating the amount of         amount of tax reported and paid to the Department.
 Florida tax billed to the purchaser (invoices, bills of sale,   -  A copy of the evidence that sales tax was collected   
 leases, or contracts).                                            and subsequently refunded to the customer (a copy of
•  A copy of the accounting records substantiating the             the customer’s payment history; a copy of the front
 amount of tax reported and paid to the Department and             and back of the cancelled check refunding customer’s
 the amount of the overpayment.                                    payment; a copy of a credit memo issued to the
•  If tax was collected and paid on a tax-exempt sale:            customer).
  -  A copy of the documentation required to exempt the 
    sale (copy of the customer’s Annual Resale 



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                                                                                                                      DR-26SN
                                                                                                                      R. 01/24
                                                                                                                 Page 2 of 7
  -  A copy of the accounting records substantiating that       the tax was paid to the Department, the amount of the 
    any tax refunded or credited to the customer did not        original sale and the amount of the applicable tax, and 
    reduce the amount of tax reported and paid to the           the date of the journal entry writing off the bad debt for 
    Department on subsequent returns.                           federal income tax purposes.
                                                                •  A copy of the journal entry for the bad debt write-off for 
Audit, Self-Audit, Voluntary Disclosure, Stipulation            federal income tax purposes.
Payment, or Overpayments of Billings, Penalties,                •  A copy of the payment history for each customer’s 
                                                                account for the time period during which the debt was 
or Tax Warrants
•  The case number, business partner number, tax account        incurred, the debt became worthless, and the debt was 
number, or any other number used to identify the                written off for federal income tax purposes.
overpayment.                                                    •  A copy of documents indicating the amount of the 
•  A copy of the notice or agreement under which the            original sale and the Florida tax billed to the purchaser 
overpayment occurred:                                           (e.g., invoices, bills of sale, leases, or contracts).
  - Notice of Proposed Assessment (DR-831).                     •  A copy of the accounting records substantiating that the 
  -  Self-Audit Worksheet and Report, including                 tax was reported and paid to the Department. 
  supporting documentation.                                     •  A copy of the applicable sales and use tax returns.
  -  Voluntary Disclosure, including supporting           
  documentation.                                                Building Materials Used in Construction of  
  -  Stipulation Time Payment Agreement.                        Affordable Housing Units
  -  Notice of Amount Due.                                          •   Form DR-26AH, Building Materials Used in    
•  A copy of the documentation evidencing payment (e.g.,                Construction of Affordable Housing Units - Application 
the electronic payment confirmation number, a copy of                   for Refund of Sales and Use Tax, dated and signed by 
the front and back of your cancelled check, or a copy of                the applicant; and,
the bank statement(s) indicating the payment).                      •   The documentation required with Form DR-26AH.
•  If applicable, a copy of the tax return for which the Notice 
of Amount Due was issued.
                                                                Private-Label Credit Card Program Bad Debts
•  If applicable, a written request for a waiver or reduction 
                                                                For purchases made through a private-label credit card 
of the penalties assessed, including any necessary 
                                                                program, the dealer may take a credit or obtain a refund for 
documentation to support the request.
                                                                the tax remitted by the dealer on the unpaid balance due on 
                                                                consumer accounts or receivables found to be worthless. 
Bad Debt                                                        The credit or refund must be claimed within 12 months 
You must file this application with the Department              after the month in which the bad debt is charged off by the 
within 12 months after tax paid on bad debts has been           lender for federal income tax purposes. The dealer must 
charged off for federal income tax purposes.                    use:
                                                                •  An apportionment method; or
A dealer who reported and paid sales tax on the sale of         •  A percentage derived from a sampling of the dealer’s 
items or services may take a credit or obtain a refund          or lender’s records according to a methodology agreed 
for any tax paid on the unpaid balance due on worthless         upon by the Department and the dealer.
accounts within 12 months following the month in which the      See section 212.17, F.S.
bad debt is charged off for federal income tax purposes. 
                                                                Community Contribution Tax Credit
The dealer must substantiate:                                   •  A copy of the donation approval letter issued by the 
•  the original amount of tax paid;                             Florida Department of Commerce
•  the amount of the bad debt and the applicable tax 
amount of the bad debt; and                                     A community contribution tax credit against sales 
•  that the tax refund is applied for within the time           and use tax must be claimed as a refund of sales and 
established by section 212.17(3), Florida Statutes (F.S.).      use tax reported and paid on tax returns filed with the 
See Rule 12A-1.012, Florida Administrative Code                 Department within the 12 months preceding the date of 
(F.A.C.)                                                        the application for refund. Only one application may be 
                                                                filed in any 12-month period.
Include the following with your application:
                                                                Duplicate Payments to the Department
•  Schedule of bad debts written off for federal income         A copy of documentation evidencing the duplicate 
tax purposes, including the name of the purchaser, the          payments (e.g., the electronic payment confirmation 
date of the original sale, the original taxable amount,         numbers, a copy of the front and back of your cancelled 
the original Florida tax collected, the tax return on which     checks, or a copy of the bank statement(s) indicating the 
                                                                duplicate payments).



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                                                                                                               DR-26SN
                                                                                                               R. 01/24
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Estimated Tax                                               •  The information and documentation required on
Individual Account                                            Form DR-26RP.
•  A copy of the sales and use tax returns (DR-15s) for the 
  periods during which the overpayment occurred and for     You must file this application, Form DR-26RP (Florida 
  the period prior to the overpayment.                      Neighborhood Revitalization Program Application 
•  If the business location is closed, a copy of the final  for Sales and Use Tax), and the required information 
  sales and use tax return.                                 and documentation with the Department within 6 
                                                            months after the date the qualified single-family home, 
Consolidated Accounts                                       housing project, or mixed-use project is deemed to be 
•  A copy of sales and use tax returns (DR-15s and          substantially complete by the local building inspector.
  DR-7s for all locations) for the periods during which the 
  overpayment occurred and for the period prior to the      Florida Rural Areas of Opportunity
  overpayment.                                              •  Form RAO, Rural Areas of Opportunity Application for 
If the business location is closed, a copy of the final    Certification - Exempt Goods and Services Sales Tax 
  sales and use tax return.                                  Refund, dated and signed by the applicant and the 
                                                             Florida Department of Commerce. 
Exempt Sales                                                •  A copy of the approval letter issued by the Florida 
If you collected and paid tax to the Department on           Department of Commerce.
tax-exempt sales:                                            See section 212.08(5)(r), F.S.
•  A copy of the sales and use tax return on which the tax 
  was paid on the exempt sale.                              You must file this application, Form RAO (Rural Areas 
•  A summary listing each invoice claimed, with the amount  of Opportunity Application for Certification - Exempt 
  of sales tax paid and the amount to be refunded.          Goods and Services Sales Tax Refund) approved 
•  A copy of the accounting records substantiating the      and signed by the Florida Department of Commerce, 
  amount of tax reported and paid on the sales and use      and the Florida Department of Commerce approval 
  tax return.                                               letter with the Department within 6 months after the 
•  A copy of the documentation required to exempt the sale  date the qualified new construction is deemed to be 
  (a copy of the customer’s Annual Resale Certificate,      substantially complete by the local building inspector, 
  Florida Consumer’s Exemption Certificate, or Direct Pay   or by November 1 of the year the new construction 
  Authority issued by the Department, or an exemption       is first subject to assessment for ad valorem tax 
  certificate based on the use of the property provided by  purposes.
  the purchaser). 
•  A copy of the evidence that sales tax was collected and  Machinery and Equipment Used in New or 
  subsequently refunded to the customer (e.g., a copy       Expanding Businesses
  of the customer’s exemption certificate; copy of the      •  A copy of the New and Expanding Business 
  customer’s payment history; a copy of the front and back   Determination Letter issued by the Department.
  of the cancelled check refunding customer‘s payment; or   •  If applicable, a copy of the Temporary Tax Exemption 
  a copy of the credit memo issued to the customer).         Permit issued by the Department.
•  A copy of the accounting records substantiating that any 
  tax refunded or credited to the customer did not reduce   Mobile Homes
  the amount of tax reported and paid to the Department     Purchase of a Mobile Home as Real Property
  on a subsequent return.                                   The sale or transfer of a mobile home which bears an “MH” 
                                                            decal issued by the Department of Highway Safety and 
If you paid tax to a dealer on a tax-exempt sale:           Motor Vehicles is subject to tax. The sale or transfer of a 
•  Evidence the sales tax was paid to the dealer.           mobile home and land sold together is not subject to sales 
•  Form DR-26A, Assignment of Rights to Refund of Tax,      tax, provided that the seller owned both the mobile home 
  issued by the selling dealer.                             and the land and that the mobile home bore an “RP” decal 
•  A copy of the documentation required to exempt the sale  at the time of sale. “RP” decals are issued by your county 
  (a copy of the customer’s Annual Resale Certificate,      tax collector.
  Florida Consumer’s Exemption Certificate, Direct Pay 
  Authority issued by the Department, or an Exemption       To receive a refund of Florida sales tax paid on a 
  Certificate or Affidavit).                                mobile home sold with land, the purchaser must timely 
                                                            file an application for refund and provide the following 
Florida Neighborhood Revitalization Program                 documentation to the Department to substantiate the refund 
•  Form DR-26RP, Florida Neighborhood Revitalization        claim:
  Program Application for Sales and Use Tax, dated and 
  signed by the applicant; and 



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                                                                                                                    DR-26SN
                                                                                                                    R. 01/24
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•  A copy of the evidence that the seller owned both the          appurtenance separately described (copy of the bill of 
land and the mobile home (copy of title of the mobile             sale, invoice, or other tangible evidence of sale; copy 
home and the deed to the land on which the mobile                 of the cancelled check for purchase of the mobile home 
home is permanently affixed).                                     and appurtenances).
•  A copy of the evidence that the county property                •  A copy of the evidence of the Florida sales tax paid on 
appraiser assessed the property and the mobile home               the sale price of the mobile home and the appurtenances 
as real property prior to or at the time of sale (copy of         to the county tax collector or private tag agency (a copy 
the certificate issued by the property appraiser stating          of the mobile home registration and the cancelled check 
that the mobile home is included in the assessment of             paying the sales tax and registration and license fees).
the property on which the mobile home is permanently              •  Form DR-26A, Assignment of Rights to Refund of Tax, 
affixed) or evidence that an “RP” decal was issued for            when the sales tax was paid to a private tag agency.
the mobile home prior to or at the time of sale.
•  A copy of the evidence of the sale or purchase price           Motor Vehicles
of the mobile home and land and the sales tax on the              Any business or individual who has paid Florida sales or 
mobile home (copy of the purchase contract and closing            use tax to a county tax collector that was not due may 
statement and the cancelled check for payment required            apply for a refund with the Department. If sales tax was 
by the purchase contract).                                        paid to a dealer or to a private tag agency, the refund 
•  If applicable, a copy of the evidence of the Florida sales     must be requested from the dealer or private tag agency; 
tax paid on the sales price of the mobile home to the             however, when the dealer or private tag agency issues a 
county tax collector or private tag agent (copy of the            Form DR-26A, Assignment of Rights to Refund of Tax, the 
mobile home registration and the cancelled check paying           business or individual may request a refund directly from 
the sales tax and registration and license fees).                 the Department.
•  Form DR-26A, Assignment of Rights to Refund of Tax, 
when the sales tax was paid to a dealer or to a private 
                                                                  Vehicles Exported from Florida
tag agency.
                                                                  Florida sales tax does not apply to the sale of a motor 
                                                                  vehicle that is irrevocably committed to the exportation 
Appurtenances to Mobile Homes by Persons Not                      process at the time of sale. No refund will be issued for 
in the Business of Selling Mobile Homes                           Florida sales tax paid on a motor vehicle delivered to the 
Appurtenances that are sold in conjunction with a mobile          purchaser or his or her representative in Florida, even 
home bearing an “MH” decal, such as carports, sunrooms,           though the vehicle is later exported from Florida.
utility sheds, furniture, freezers, refrigerators, drapes, or air 
conditioner compressor/condenser units located outside the        The purchaser must establish that the selling dealer was 
mobile home, are not subject to tax when:                         required by the terms of the sales contract to deliver the 
•  Each appurtenance is separately described and priced           property to a carrier, licensed customs broker, or forwarding 
on an invoice, bill of sale, or other tangible evidence of        agent for final movement of the property to a destination 
sale; and                                                         located outside Florida, and that the purchaser
•  The sale is made by any person who is not in the               did not take possession of the motor vehicle in Florida.
business of selling mobile homes.                                 Include the following with your application:
                                                                  •  A copy of the sales contract.
When the charge for an appurtenance is not separately             •  A copy of common carriers’ receipts, bills of lading, 
described or priced from the charge for the mobile home,          or similar documentation that evidences the delivery 
the total consideration paid for the mobile home and the          destination.
appurtenance is subject to tax. The internal plumbing,            •  If applicable, a copy of an export declaration, receipts 
heating, air conditioning, electrical systems, and attached       from a licensed customs broker, or other proof of export 
items, such as built-in ovens, built-in dishwashers, hot          signed by a customs officer.
water heaters, and built-in furniture, are considered a 
part of the mobile home and are subject to tax when sold 
                                                                  Vehicles Purchased by Residents of Another State
with the mobile home, even when separately itemized               Florida law allows a partial exemption for a motor vehicle 
on an invoice, bill of sale, or other tangible evidence of        purchased by a resident of another state. The Florida tax 
sale. When Florida sales tax is paid on furnishings or            due is the amount of sales tax that would be imposed by 
attachments to a mobile home purchased from a person              the purchaser’s home state if the vehicle were purchased in 
not in the business of selling mobile homes, the purchaser        that state, not to exceed the Florida state sales tax rate. A 
may file this application for refund with the Department.         list of each state’s rate is published in an annual Taxpayer 
Include the following with your application:                      Information Publication and posted to the Department’s 
•  A copy of the evidence of the sale or purchase price of        website.
the mobile home and the sale or purchase price of each 



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                                                                                                               DR-26SN
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To qualify for the partial exemption, the nonresident          paid in another state (a copy of another state’s vehicle 
purchaser must complete an Affidavit for Partial Exemption     registration and payment of tax, and a copy of the 
of Motor Vehicle Sold to a Resident of Another State           cancelled check(s) paying the tax and registration fees).
(Form DR-123), declaring his or her intent to license the      •  A copy of the evidence of the Florida use tax paid when 
vehicle in his or her home state within 45 days of the date    registering the vehicle in Florida (a copy of the Florida 
of sale. The completed form must be provided to the selling    Vehicle Registration and the cancelled check paying the 
dealer at the time of sale, or to the county tax collector     tax and registration and license fees).
or licensed private tag agency when the nonresident            •  Form DR-26A, Assignment of Rights to Refund of Tax, 
purchaser applies for a temporary license plate.               when the tax was paid to a private tag agency.

When a nonresident purchaser pays Florida state sales          Motor Vehicle Warranty Repurchase or Replacement 
tax in an amount that exceeds the state tax due on motor       (Lemon Law)
vehicles in the nonresident purchaser’s state of residence,    When a manufacturer repurchases the motor vehicle under 
the nonresident purchaser may receive a refund. When           the motor vehicle sales warranty requirements of section 
applying to the Department, include the following with your    681.104, F.S., the manufacturer may seek a refund of the 
application:                                                   amount of Florida sales tax and surtax refunded by the 
•  A copy of the evidence of the sale or purchase price of     manufacturer to the consumer, lien holder, or lessor. 
the motor vehicle and the amount of Florida sales tax          Include the following with your application:
paid (a copy of the bill of sale and the cancelled check       •  A copy of the sales invoice issued by the seller which 
for purchase of the vehicle).                                  affirmatively demonstrates payment of Florida tax on the 
•  A copy of the evidence of the payment of Florida sales      purchase of the motor vehicle.
tax when obtaining a temporary Florida license tag             •  A copy of the written agreement repurchasing the motor 
(a copy of the Florida Vehicle Registration and the            vehicle.
cancelled check paying the license fees).                      •  A copy of documentation which evidences that the 
•  A copy of the evidence of the registration of the vehicle   manufacturer refunded the Florida tax to the consumer, 
issued by the purchaser’s home state (a copy of the            lien holder, or lessor.
home state’s vehicle registration).
•  A copy of the completed Affidavit for Partial Exemption     Real Property Leases
of Motor Vehicle Sold to a Resident of Another State           •  A copy of the lease, sublease, and addendum.
(Form DR-123) provided to the selling dealer, county tax       •  A copy of the accounting records substantiating the 
collector, or private tag agency at the time of purchase or    Florida tax reported and paid on the sales and use tax 
when registering the vehicle.                                  return.
•  Form DR-26A, Assignment of Rights to Refund of Tax,         •  A copy of the evidence that sales tax was collected 
when the sales tax was paid to a Florida dealer or to a        and subsequently refunded to customer (a copy of the 
private tag agency.                                            customer’s payment history; a copy of the front and back 
                                                               of the cancelled check refunding customer‘s payment; or 
Vehicles Used in Another State for Six Months or               a copy of a credit memo issued to the customer).
Longer                                                         •  A copy of the accounting records substantiating that any 
No Florida sales tax or local discretionary sales surtax is    tax refunded or credited to the customer did not reduce 
due on a motor vehicle registered or licensed in Florida       the amount of tax reported and paid to the Department 
when documentation is provided that:                           on a subsequent return.
•  The current owner of the vehicle has owned and used 
the vehicle for six months or longer in another state,         Repossessed Merchandise
territory of the United States, or District of Columbia; and   When a dealer remitted sales tax to the Department on 
•  The vehicle was used under conditions that would            the sale of a tangible personal property (including aircraft, 
lawfully give rise to the taxing jurisdiction of the other     boats or vessels, mobile homes, and motor vehicles) sold 
state, territory, or District of Columbia.                     under a retail installment, title loan, retain title, conditional 
                                                               sale, or similar contract for which the dealer retains a 
If you paid sales tax to another state, territory, or District security interest in the property, the dealer may, upon 
of Columbia and you paid Florida use tax at the time of        repossession of the property, take a credit on a subsequent 
registration in Florida when no Florida use tax was due, use  return or obtain a refund of that portion of the sales tax that 
this application to apply for a refund.                        is applicable to the unpaid balance of the contract. The 
Include the following with your application:                   credit or refund is based on the ratio that the total sales tax 
•  A copy of the evidence of registration of the vehicle       bears to the unpaid balance of the sales price, excluding 
issued in another state and a copy of the evidence of          finance or other nontaxable charges, as reflected in the 
payment of a like tax that was lawfully imposed and            sales contract. See Rule 12A-1.012, F.A.C.



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                                                                                                                  DR-26SN
                                                                                                                     R. 01/24
                                                                                                                  Page 6 of 7
You must file this application with the Department              vessels, mobile homes, and motor vehicles; evidence 
within 12 months following the month in which the               establishing possession and ownership of repossessed 
merchandise was repossessed.                                    property that is not titled property).
                                                               •  A copy of documentation establishing that the dealer 
Include the following with your application:                    who sold the property financed the property or that the 
•  A completed and signed Schedule of Tax Credits               property was financed by a financing institution with 
Claimed on Repossessed Tangible Personal Property               recourse (the dealer became liable for the outstanding 
(Form DR-95B).                                                  debt when the customer defaulted on the retail 
•  A copy of documents for the sale of the property             installment, title loan, retain title, conditional sale, or 
indicating the sales price of the property and the Florida      similar contract financing the property).
sales tax (a copy of the invoice or bill of sale).
•  A copy of the financing agreement for the sale of the       Transient Rentals
property (a copy of the retail installment, title loan, retain A dealer who reported and paid local option transient rental 
title, conditional sales, or similar contract).                taxes to the Department that are administered by the local 
•  A copy of the sales and use tax return on which             taxing authority may take a credit or obtain a refund of 
the Florida sales tax was reported and paid to the             the local tax paid to the Department in error. Include the 
Department.                                                    following with your application:
•  A copy of the accounting records substantiating that the    •  A copy of the original sales and use tax return.
amount of tax reported included tax paid on the property       •  A copy of the amended replacement sales and use tax 
that was subsequently repossessed.                              return.
•  A copy of the purchaser’s payment history for the           •  A copy of the local government tax return(s) for the same 
property.                                                       reporting period.
•  A copy of documentation which establishes that the          •  A copy of the accounting records substantiating the 
property was repossessed (e.g., a copy of a certificate         amount of local option transient rental tax paid to the 
of title or a repossession title for aircraft, boats or         Department in error.
                                                                
                                                        Contact Us

Information and tutorials are available at floridarevenue.com/taxes/education.

Tax forms and brochures are available at floridarevenue.com/forms.

To speak with a Department of Revenue representative, call Taxpayer Services at 850-488-6800, Monday through 
Friday, excluding holidays.

Reference Material
Rules are available at flrules.org.

Subscribe to Receive Email Alerts from the Department. 
Subscribe to receive an email for filing due date reminders, Tax Information Publications (TIPs), or proposed rules. 
Subscribe today at floridarevenue.com/dor/subscribe.



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                                                                                                DR-26SN
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                                           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-26A  Assignment of Rights to Refund of Tax                       Rule 12-26.008, F.A.C

Form DR-26AH Building Materials Used in Construction of Affordable       Rule 12-26.008, F.A.C.
             Housing Units - Application for Refund of Sales and
                                    Use Tax

Form DR-26S  Application for Refund – Sales and Use Tax                  Rule 12-26.008, F.A.C.

Form DR-15   Sales and Use Tax Return                                    Rule 12A-1.097, F.A.C.

Form DR-7    Consolidated Sales and Use Tax Return                       Rule 12A-1.097, F.A.C.

Form DR-26RP Florida Neighborhood Revitalization Program                 Rule 12-26.008, F.A.C.
             Application for Sales and Use Tax

Form RAO     Rural Areas of Opportunity Application for Certification    Rule 12-26.008, F.A.C.
             Exempt Goods and Services Sales Tax Refund

Form DR-123  Affidavit for Partial Exemption of Motor Vehicle             Rule 12A-1.097, F.A.C.
                                   Sold to a Resident of Another State

Form DR-95B  Schedule of Tax Credits Claimed on Repossessed              Rule 12A-1.097, F.A.C.
             Tangible Personal Property                                






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