Understanding Florida’s Sales Tax Exemptions: Residential, Government, Non-Profit, and Commercial Guidelines

• Residential energy use is exempt from sales tax unless used for commercial purposes
• Water and waste water services are not taxed
• Commercial accounts are taxable unless a valid exemption certificate is provided
• Sales tax credit requests must be submitted in writing with documentation and are limited to a 3-year timeframe
• Tax Exempt Certificates must be renewed every five years
• Government entities are exempt from sales and public service taxes but not from gross receipts tax or franchise fee
• Not-for-profits are exempt from sales tax but not from public service tax, gross receipts tax, or franchise fee
• Religious buildings are often exempt from sales and public service taxes but not from gross receipts tax or franchise fee
• Residential common areas are exempt from sales tax but not from public service tax, gross receipts tax, or franchise fee
• Manufacturers may receive partial or full exemption from sales tax but not from other taxes
• Enterprise Zones receive partial or full exemption from sales tax and partial exemption from public service tax but not from other taxes

Source: talquinelectric.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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