In 1979, the Legislature established a sales tax exemption on the purchase of resource recovery equipment that is owned by or operated on behalf of a unit of local government. Resource recovery equipment is equipment that is integrally and exclusively used in the actual process of recovering material or energy resources from solid waste and specifically includes recycling equipment.
This exemption is implemented as a joint program between the department, under Section 403.715, Florida Statutes, and the Department of Revenue, under Section 212.08(7)(q), Florida Statutes. The department's rules governing this process are found in Chapter 62-704, Florida Administrative Code. This rule and associated form are provided below.
The Florida Department of Environmental Protection is the state’s lead agency for environmental management and stewardship – protecting our air, water and land. The vision of the Florida Department of Environmental Protection is to create strong community partnerships, safeguard Florida’s natural resources and enhance its ecosystems.