TIP # 05A01-05
SOLAR ENERGY SYSTEMS SALES AND USE TAX EXEMPTION NO LONGER SUBJECT TO REPEAL
Florida Law exempts from sales and use tax solar energy systems and all components of such systems. Previously set for repeal on July 1, 2005, the exemption's repeal date has been removed under an amendment to the law by the 2005 Florida Legislature. Accordingly, the exemption is no longer subject to an expiration date.
The term "solar energy system" means the equipment and requisite hardware that provide and are used for collecting, transferring, converting, storing, or using incidental solar energy for water heating, space heating and cooling, or other applications that would otherwise require the use of a conventional source of energy such as petroleum products, natural gas, manufactured gas, or electricity.
A list of equipment and requisite hardware considered to be a solar energy system or component thereof is included for your reference.
Sellers of solar energy systems or components thereof are required to document exempt sales. The following is a suggested form to be completed by the purchaser and presented to the seller:
References: Chapter 2005-83, Laws of Florida; Sections 212.02(26) and 212.08(7)(hh), Florida Statutes
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.
For forms and other information, visit our Internet site at www.myflorida.com/dor. Or call Taxpayer Services, 8:00 a.m., to 7:00 p.m., ET, Monday through Friday, excluding holidays, at 800-352-3671 or 850-488-6800.
Hearing- or speech-impaired persons should call our TDD at 800-367-8331 or 850-922-1115.
For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, 1379 Blountstown Highway, Tallahassee, FL 32304-2716.