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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.

    For more information call Tax Information Services, Monday - Friday, 8:00 a.m. to 7:00 p.m., ET, at 1-800-352-3671 (in Florida only) or 850-488-6800.

    Hearing or speech impaired persons should call our TDD at 1-800-367-8331 or 850-922-1115.

    For a detailed written response to your questions, write the Florida Department of Revenue, Tax Information Services, 1379 Blountstown Highway, Tallahassee, FL 32304.

    For forms and other information, visit our Web site at /dor/.

    Get tax forms quickly by FAX ON DEMAND. Call 850-922-3676, twenty-four hours a day, seven days a week, using your fax machine handset and follow the instructions.

    Sections 211.025 and 211.026, Florida Statutes.