Solar and CHP Sale Tax Exemption (Florida)

(Redirected from Solar and CHP Sales Tax Exemption)

This is the approved revision of this page, as well as being the most recent.
Jump to: navigation, search

Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place Florida

Name Solar and CHP Sales Tax Exemption (Florida)
Incentive Type Sales Tax Incentive
Applicable Sector Agricultural, Commercial, General Public/Consumer, Residential
Eligible Technologies CHP/Cogeneration, Photovoltaics, Solar Pool Heating, Solar Space Heat, Solar Water Heat
Active Incentive Yes

Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount All






Equipment Requirements Solar equipment must be certified by Florida Solar Energy Center
Start Date 1997-07-01







Maximum Incentive No limit










Program Administrator Florida Department of Revenue

Date added to DSIRE 2000-01-01
Last DSIRE Review 2013-02-05



References DSIRE[1]


Summary

Solar energy systems have been exempt from Florida's sales and use tax since July 1, 1997. The term "solar energy system" means the equipment and requisite hardware that provide and are used for collecting, transferring, converting, storing or using incidental solar energy for water heating, space heating and cooling, or other applications that would otherwise require the use of a conventional source of energy such as petroleum products, natural gas, manufactured gas or electricity.

This exemption was originally set to expire July 1, 2002, but it was extended for three more three years. In May 2005, the exemption was made permanent upon the enactment of H.B. 805.

The Florida Solar Energy Center certifies to the Florida Department of Revenue a list of eligible equipment and hardware. Sellers of solar energy systems or components thereof are required to document exempt sales. The Florida Department of Revenue recommends that the purchaser complete this form and present it to the seller.

In addition, the exemption applies to machinery and equipment used at a fixed location for the purpose of producing electrical or steam energy resulting from the burning of boiler fuels other than residual oil. However, such energy must be primarily used for manufacturing, processing, compounding or producing for sale items of tangible personal property in Florida. In facilities where machinery and equipment are necessary to burn both residual and non-residual fuels, the exemption is prorated.


Incentive Contact

Contact Name Taxpayer Services
Department Florida Department of Revenue

Address 1379 Blountstown Highway

Place Tallahassee, Florida
Zip/Postal Code 32304-2716
Phone (800) 352-3671
Phone 2 (850) 488-6800


Website http://www.myflorida.com/dor
     
     

Authorities (Please contact the if there are any file problems.)

Authority 1: Fla. Stat. § 212.08
Date Effective 1997-07-01



















  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]

References

  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"