Date Issued: 12/30/98
The 1998 Legislature provided an exemption from sales and use tax for pollution control equipment for privately owned or operated landfills and disposal facilities. This exemption is subject to the following limitations:
To exempt the qualifying purchase(s), the owner or operator of the facility must give a certificate of exemption to the contractor or vendor. The contractor, in turn, would issue its own certificate to its subcontractors or to the vendor along with a copy of the certificate provided by the owner or operator. This process continues from subcontractors to sub-subcontractors until the actual purchase order is issued to the vendor or supplier for the qualifying equipment, machinery, or materials.
When extending a certificate for this exemption do not include another business entity's Certificate of Registration number (sales tax number) or Direct Pay Certificate number. A Certificate of Registration number or Direct Pay Certificate number may be used only by the business entity to which it was assigned.
In order to support this exemption, the owner/operator, the contractor, and the subcontractors should retain all documents and records that could be used to support this exemption. These documents include, but are not limited to: (1) photocopies of certificates; (2) purchase orders; (3) invoices; (4) depreciation schedules; (5) chart of accounts; and, (6) permits.
s. 212.051, F.S.