Sales Tax Exemption on Resource Recovery Equipment

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.

Rule

• Chapter 62-704, F.A.C., Certification of Resource Recovery and Recycling Equipment

Form

• Rule 62-701.900(9), F.A.C., Application for Preliminary Exam & Final Exam of Resource Recovery Equipment