Eligibility

Eligibility

Applications must meet the following eligibility requirements:

• The new construction project must be in a Rural Area of Opportunity.
• The new construction project must be undertaken after July 1, 2017.
• Only property owners, lessees, or lessors at the time of the project’s construction are eligible for the sales tax refund.
• Condominium parcels and condominium properties are not eligible.
• A parcel of property is only eligible for one sales tax refund, unless there is a change in ownership, a new lessor or a new lessee.

How to Apply

How to Apply

1. Invoice method: Attach copies of invoices listing the cost of exempt goods and services and the amount of sales tax paid for all eligible items.
   

   or

2. Property valuation method: The amount equal to 40 percent of the increase in the assessed value of the property for ad valorem tax purposes. Applications must include copies of 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.

How to Claim Your Tax Refund

How to Claim Your Tax Refund

If DEO determines an application is eligible to receive a sales tax refund, then DEO will issue a certification letter and provide the approved application to the applicant who must include both forms when submitting an Application for a Sales Tax Refund (form DR-26S) to the Florida Department of Revenue (DOR).

E-Verify

E-Verify

Applicants that are private employers must verify a person’s employment eligibility by using the E-Verify system or by requiring the person to provide the same documentation that is required by the United States Citizenship and Immigration Services on its Employment Eligibility Verification form (Form I-9). Applicants that are private employers, must submit the Employment Eligibility document with the application and additional documentation as required.