DATE ISSUED: June 29, 2010
Effective July 1, 2010, condominium parcels and condominium property, as defined in section 718.103, Florida Statutes (F.S.), are no longer eligible for the refund of sales tax paid on building materials used in the rehabilitation of real property located in an enterprise zone.
Also effective July 1, 2010, a single application for the refund of sales tax paid on building materials used in the rehabilitation of real property located in an enterprise zone may now be submitted for multiple, contiguous parcels. The parcels must be part of a single parcel that has been divided as part of the rehabilitation of real property in an enterprise zone.
Reference: Section 212.08(5)(g), Florida Statutes (2010); Chapter 2010-147, Laws of Florida (Section 9, CS/SB 1752, 2nd Eng.); Chapter 2010-138, Laws of Florida (Section 7, CS/HB 7157, 1st Eng.)
This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.
For forms and other information, visit our Internet site at www.myflorida.com/dor or call Taxpayer Services, 8:00 a.m. to 7:00 p.m., ET, Monday through Friday, excluding holidays, at 800-352-3671.
For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.