The Florida Senate

212.095  Refunds.--

(1)  No exemption granted on a refund basis pursuant to this chapter is authorized except as provided in this section.

(2)(a)  No person may secure a refund under this chapter unless such person is the holder of an unrevoked refund permit issued by the department before the purchase for which a refund is sought, which permit shall be numbered and issued annually.

(b)  To procure a permit, a person must file with the department an application, on forms furnished by the department, stating that he or she is entitled to a refund according to the provisions of this chapter and that he or she intends to file an application for refund for the current calendar year, and must furnish the department such other information as the department requests.

(c)  No person may in any event be allowed a refund unless he or she has filed the application provided for in paragraph (b) with the department. A permit shall be effective on the date issued by the department.

(d)  If an applicant for a refund permit has violated any provision of this section or any regulation pursuant hereto, or has been convicted of bribery, theft, or false swearing within the period of 5 years preceding the application, or if the department has evidence of the financial irresponsibility of the applicant, the department may require the applicant to execute a corporate surety bond of $1,000 to be approved by the department, conditioned upon the payment of all taxes, penalties, and fines for which such applicant may become liable under this chapter.

(3)(a)  When a sale is made to a person who claims to be entitled to a refund under this section, the seller shall make out a sales invoice, which shall contain the following information:

1.  The name and business address of the purchaser.

2.  A description of the item or services sold.

3.  The date on which the purchase was made.

4.  The price and amount of tax paid for the item or services.

5.  The name and place of business of the seller at which the sale was made.

6.  The refund permit number of the purchaser.

(b)  The sales invoice shall be retained by the purchaser for attachment to his or her application for a refund, as a part thereof. No refund will be allowed unless the seller has executed such an invoice and unless proof of payment of the taxes for which the refund is claimed is attached. The department may refuse to grant a refund if the invoice is incomplete and fails to contain the full information required in this subsection.

(c)  No person may execute a sales invoice, as described in paragraph (a), except a dealer duly registered pursuant to this chapter, or an authorized agent thereof.

(4)(a)  No refund may be authorized unless a sworn application therefor containing the information required in this section is filed with the department not later than 30 days immediately following the quarter for which the refund is claimed. When a claim is filed after such 30 days and a justified excuse for late filing is presented to the department and the last preceding claim was filed on time, such late filing may be accepted through 60 days following the quarter. No refund will be authorized unless the amount due is for $5 or more in any quarter and unless application is made upon forms prescribed by the department.

(b)  Claims shall be filed and paid for each calendar quarter. The department shall deduct a fee of $2 for each claim, which fee shall be deposited in the General Revenue Fund.

(c)  Refund application forms shall include at a minimum the following information:

1.  The name and address of the person claiming the refund.

2.  The refund permit number of such person.

3.  The location at which the items or services for which a refund is claimed are used.

4.  A description of each such item or service and the purpose for which such item or service was acquired.

5.  Copies of the sales invoices of items or services for which a refund is being claimed.

(5)  The right to receive any refund under the provisions of this section is not assignable, except to the executor or administrator, or to the receiver, trustee in bankruptcy, or assignee in an insolvency proceeding, of the person entitled to the refund.

(6)(a)  Each registered dealer shall, in accordance with the requirements of the department, keep at his or her principal place of business in this state or at the location where the sale is made a complete record or duplicate sales tickets of all items or services sold by the registered dealer for which a refund provided in this section may be claimed, which records shall contain the information required in paragraph (3)(a).

(b)  Every person to whom a refund permit has been issued under this section shall, in accordance with the requirements of the department, keep at his or her residence or principal place of business in this state a record of each purchase for which a refund is claimed, including the information required in paragraph (3)(a).

(c)  The records required to be kept under this subsection shall at all reasonable hours be subject to audit or inspection by the department or by any person duly authorized by it. Such records shall be preserved and may not be destroyed until 3 years after the date the item to which they relate was sold or purchased.

(7)  Agents of the department are authorized to go upon the premises of any refund permitholder, or duly authorized agent thereof, to make an inspection to ascertain any matter connected with the operation of this section or the enforcement hereof. However, no agent may enter the dwelling of any person without the consent of the occupant or authority from a court of competent jurisdiction.

(8)  If any taxes are refunded erroneously, the department shall advise the payee by registered mail of the erroneous refund. If the payee fails to reimburse the state within 15 days after the receipt of the letter, an action may be instituted by the department against such payee in the circuit court, and the department shall recover from the payee the amount of the erroneous refund plus a penalty of 25 percent.

(9)  No person shall:

(a)  Knowingly make a false or fraudulent statement in an application for a refund permit or in an application for a refund of any taxes under this section;

(b)  Fraudulently obtain a refund of such taxes; or

(c)  Knowingly aid or assist in making any such false or fraudulent statement or claim.

(10)  The refund permit of any person who violates any provision of this section shall be revoked by the department and may not be reissued until 2 years have elapsed from the date of such revocation. The refund permit of any person who violates any other provision of this chapter may be suspended by the department for any period, in its discretion, not exceeding 6 months.

(11)  Refund permits and refund application forms shall include instructions for dealers and purchasers as to the relevant requirements of this section.

History.--s. 3, ch. 83-338; s. 31, ch. 85-80; s. 15, ch. 87-6; s. 14, ch. 87-101; s. 1116, ch. 95-147; s. 9, ch. 97-99; s. 28, ch. 2004-335.