Rebate or Refund of Additional Local Tax Paid (Fuel) & Form et_1798

Click on the links below to download this document:

• Form et_179a (Rebate or Refund Information & Form

City and County Tax on Fuel

There is a 6 month time limit on requesting a rebate which begins on the date of the purchase or from the date of payment of the tax to the seller, whichever is later.

City and County Tax Caps Have Been Eliminated

Beginning January 1, 2008 local tax caps on single transactions will no longer apply when retailers collect city and county sales and use taxes. Since the caps no longer apply, retailers will collect the full amount of state, city and county taxes on all transactions. The customer may be eligible to apply to DFA for a refund of the local tax for qualified business purchases made on or after January 1, 2008.

The local tax cap will continue to apply to the first $2,500 per item on the sale of motor vehicles, aircraft, watercraft, modular homes, manufactured homes , or mobile homes. Sellers should continue to apply the cap on the sale of those items only.

Rebates or Refunds of Additional Local Tax Paid – Business Purchases Only

Qualifying business may be eligible for a rebate or refund of the additional local tax paid on qualified business purchases on purchase invoices that exceed $2,500.00 A qualifying business purchase means a purchase of tangible personal property or taxable service for which a business may claim a business expense deduction or depreciation deduction for federal income tax purposes. The purchase will be eligible even though the business purchaser may not be required to file an income tax refund. In addition, government agencies (including schools and colleges or universities and non-profit organization (including churches) may apply for rebate/refunds of additional local taxes paid.

“Single transaction shall mean any sale of tangible personal property or taxable service reflected on a single invoice, receipt, or statement for which an aggregate sales or use tax amount has been reported or remitted to the state for a single local taxing jurisdiction.”