TIP # 00A01-20
DATE ISSUED: 07/21/00
Beginning July 1, 2000, Certain Multi-fuel Facilities Can Receive a Full Exemption from Sales and Use Tax Pursuant to Section 212.08(5)(c), F.S.
The 2000 Legislature provided a full exemption from sales and use tax on purchases of machinery and equipment for certain multi-fuel electrical and steam energy generation facilities. This exemption is subject to the following limitations:
To qualify for a full exemption, 15 percent or less of all electrical or steam energy must be generated as a result of burning residual fuels; and
Transactions for such purchases of machinery and equipment used in the production of electrical or steam energy must be completed on or after July 1, 2000. Transactions completed prior to July 1, 2000, are not eligible for the full exemption and must be prorated.
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.
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Sections 211.025 and 211.026, Florida Statutes.