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Charges for electricity used directly and exclusively at a fixed location to operate machinery and equipment that is used to manufacture, process, compound, or produce items of tangible personal property for sale, or to operate pollution control equipment, recycling equipment, maintenance equipment, or monitoring or control equipment used in such operations, may be exempt from the sales tax.

Eligibility

• The Standard Industrial Classification SIC Code for the taxpayer claiming the exemption must appear in the attached chart.
• If 75 percent or more of the electricity or steam used at the fixed location is used to operate qualifying machinery or equipment, 100 percent of the sales tax on the charges for electricity or steam used at the fixed location are exempt.
• If less than 75 percent but 50 percent or more of the electricity or steam used at the fixed location is used to operate qualifying machinery or equipment, 50 percent of the sales tax on the charges for electricity or steam used at the fixed location are exempt.
• If less than 50 percent of the electricity/steam used at a facility is for exempt uses there is NO exemption. §212.085ff , Florida Statute.

Application Process

• File the attached Purchasers’ Exemption Certifi cate with utility provider to claim the exemption.
• Utility provider will adjust monthly statement to refl ect the amended sales tax.

Statutory Reference: Section 212.08, Florida Statutes

"SIC", means those classifications contained in the Standard Industrial Classification Manual, 1987, as published by the Office of Management and Budget, Executive Office of the President.