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City and County Tax on Fuel - ET 179A Form
Below
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.”
Click for the Rebate Information & Form
et179a
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