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The U.S. Department of Energy and the North Carolina Clean Energy Technology Center are excited to announce that a new, modernized DSIRE is under construction. The new version of DSIRE will offer significant improvements over the current version, including expanded data accessibility and an array of new tools for site users. The new DSIRE site will be available in December 2014. Staff are currently working hard on the new version of DSIRE but are also maintaining the content of the current version of DSIRE. Thank you for your continued support and patience during this transition. We hope you are as excited for December as we are! The U.S. Department of Energy and the North Carolina Solar Center are excited to announce that a new, modernized DSIRE is under construction. The new version of DSIRE will offer significant improvements over the current version, including expanded data accessibility and an array of new tools for site users. The new DSIRE site will be available in the summer of 2014. Staff are currently working hard on the new DSIRE and are unfortunately only able to make minimal updates to the DSIRE website at this time. We apologize for any inconvenience and thank you for using DSIRE.

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Florida

Florida

Incentives/Policies for Renewable Energy

Printable Version
Solar and CHP Sales Tax Exemption   

Last DSIRE Review: 07/30/2014
Program Overview:
State: Florida
Incentive Type: Sales Tax Incentive
Eligible Renewable/Other Technologies: Solar Water Heat, Solar Space Heat, Photovoltaics, CHP/Cogeneration, Solar Pool Heating
Applicable Sectors: Commercial, Residential, General Public/Consumer, Agricultural
Amount:All
Maximum Incentive:No limit
Equipment Requirements:Solar equipment must be certified by Florida Solar Energy Center
Start Date:07/01/1997
Authority 1:
Date Effective:
Fla. Stat. ยง 212.08
07/01/1997
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.


 
Contact:
  Taxpayer Services
Florida Department of Revenue
1379 Blountstown Highway
Tallahassee, FL 32304-2716
Phone: (800) 352-3671
Phone 2: (850) 488-6800
Web Site: http://www.myflorida.com/dor
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Disclaimer: The information presented on the DSIRE web site provides an unofficial overview of financial incentives and other policies. It does not constitute professional tax advice or other professional financial guidance, and it should not be used as the only source of information when making purchasing decisions, investment decisions or tax decisions, or when executing other binding agreements. Please refer to the individual contact provided below each summary to verify that a specific financial incentive or other policy applies to your project.

While the DSIRE staff strives to provide the best information possible, the DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. make no representations or warranties, either express or implied, concerning the accuracy, completeness, reliability or suitability of the information. The DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. disclaim all liability of any kind arising out of your use or misuse of the information contained or referenced on DSIRE Web pages.

Copyright 2013 - 2014 North Carolina State University, under NREL Subcontract No. XEU-0-99515-01. Permission granted only for personal or educational use, or for use by or on behalf of the U.S. government. North Carolina State University prohibits the unauthorized display, reproduction, sale, and/or distribution of all or portions of the content of the Database of State Incentives for Renewables and Efficiency (DSIRE) without prior, written consent.