The Florida Department of Revenue (DOR) has issued Emergency Rule12AER18-02, F.A.C. to provide a sales tax exemption for equipment used to generate emergency electric energy for nursing homes and assisted living communities. The sales tax exemption must be redeemed before September 23, 2018.

If you have already purchased emergency electric energy equipment, the emergency rule includes an Application for Refund Form, Form DR-26SIGEN, to seek a tax refund on qualifying purchases.

A copy of the Refund Form is available here. Copies can also be obtained atwww.floridarevenue.com/forms; by calling the Department at 850-488-6800 M-F; by visiting any local Department of Revenue Service Center; or by writing the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.

For hearing or speech impairments, please contact the Florida Relay Service at 800-955-8770 (voice) or 800-955-8771 (TTY).

If you have not yet purchased the equipment, you should document the exemption at the time of purchase with an affidavit certifying the equipment will be used in the manner prescribed by law. Download a copy of the affidavit or access it through the Emergency Rule, 12AER18-02, F.A.C.