Specialty Chemicals and Bioaugmentation
Products for Pollution Control at Manufacturing Facilities
Are Exempt from Sales and Use Tax
Effective July 1, 2000, there is an exemption from sales and use tax for specialty chemicals and bioaugmentation products for use in pollution control equipment at manufacturing facilities.
"Specialty chemicals" are defined as those chemicals that are used to enhance or further treat wastewater. These include, but are not limited to, defoamers, nutrients, polymers, and chlorine.
"Bioaugmentation products" are defined as the microorganisms used in waste treatment plants to break down solids and consume organic matter.
This exemption is subject to the following limitations:
- Transactions for the purchase of specialty chemicals and bioaugmentation products used primarily for the control or abatement of pollution or contaminants in manufacturing, processing, compounding, or producing items of tangible personal property for sale at fixed locations shall not be subject to sales and use tax. Such transactions must be completed on or after July 1, 2000. Transactions completed prior to July 1, 2000, are not eligible for exemption.
- Such items must be purchased for the purpose of
complying with a law implemented by, or a condition of a permit issued
by, the Florida Department of Environmental Protection.
- The purchaser of specialty chemicals and
bioaugmentation products must sign a certificate stating that the items
to be exempted are required to meet such law or permit condition. A
suggested format for the certificate is enclosed.
For More Information
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.
Information and forms are available on our Internet site at http://www.myflorida.com/dor/
To receive forms by mail:
DISTRIBUTION CENTER, FLORIDA DEPARTMENT OF REVENUE,
• Order multiple copies of forms from our Internet site at http://www.myflorida.com/dor/forms/order, or
• Fax your form request to the DOR Distribution Center at 850-922-2208, or
• Call the DOR Distribution Center at 850-488-8422, or
• Mail your form request to:
168A BLOUNTSTOWN HWY, TALLAHASSEE FL 32304-3702
To receive a fax copy of a form, call 850-922-3676 from your FAX machine telephone.
To speak with a Department of Revenue representative, call Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at 1-800-352-3671 (in Florida only) or 850-488-6800. Hearing or speech impaired persons may call the TDD line at 1-800-367-8331 or 850-922-1115.
For a written response to your questions, write:
TAX INFORMATION SERVICES, FLORIDA DEPARTMENT OF REVENUE,
1379 BLOUNTSTOWN HWY, TALLAHASSEE FL 32304-2716
Ch. 2000-355, L.O.F.
Section 212.051, F.S.
SUGGESTED MANUFACTURING FACILITY CERTIFICATE
[Note: This certificate may be a separate document attached to purchase order(s) or may be incorporated within the purchase order(s) itself.]
The undersigned hereby declares that all devices, fixtures, machinery, equipment, structures, specialty chemicals, or bioaugmentation products purchased (or leased) from
or Vendor. s Name) will be installed, constructed, or used at the fixed location at (Address and City), Florida, County of , primarily for the control or abatement of pollution or contaminants in the manufacturing, processing, compounding, or production of tangible personal property for sale. Further, the undersigned declares that said items are required pursuant to a law implemented by the Florida Department of Environmental Protection (DEP) or required under the condition of a permit issued by DEP.
I understand any person furnishing a false certificate to a vendor for the purpose of evading payment of any tax imposed under Chapter 212, Florida Statutes, shall be subject to the penalty set forth in Section 212.085, Florida Statutes, and as otherwise provided by law.
This certification relieves the vendor from the responsibility of collecting tax on exempt sales amounts. The Department looks solely to the purchaser for recovery of tax if the purchaser was not entitled to the exemption.
Purchaser's Name (Print or Type)
Signature Date Florida Sales Tax Number
Federal Employer Identification Telephone Number
Number or Social Security Number
Form to be retained in seller's records.
Do not send to the Department of Revenue.