Published on: 7420517. 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.
For the purpose of implementing the sales tax exemption provided by Section 212.08(7)(q), Florida Statutes (F.S.), Section 403.715, F.S., specifically authorizes the Department of Environmental Protection (“the Department”) to establish a system for the examination and certification of resource recovery and recycling equipment. The Department’s rules governing this process are found in Chapter 62-704, Florida Administrative Code (F.A.C.), while subsection 12A-1.001(5), F.A.C., governs the process in Department of Revenue.
In 2008, the Department of Revenue amended its rule to incorporate several substantive and procedural changes that clarified requirements that resource recovery equipment must be owned or operated exclusively on behalf of a unit of local government, requirements of certification to dealers and certifications for refund. These changes required conforming changes to Chapter 62-704, F.A.C., by the Department.
Rules 62-704.400 and .410, F.A.C., require that an applicant for the sales tax exemption certify that the equipment is installed and operational, submit documentation from a Professional Engineer that the equipment is integral to the recycling process and is owned and operated by or on behalf of a local government, and allow the Department to inspect the equipment. However, if the equipment is on the list in Rule 62-704.600, F.A.C., the requirements for documentation from a Professional Engineer are waived, and the Department is not required to inspect the equipment.
Rule 62-704.600, F.A.C., is being amended to include certain materials handling equipment. This will have the effect of reducing the burden and the costs to both the applicant and the Department and make it easier to qualify for the sales tax exemption.
Published on: 6985375. The rule is being amended to include additional equipment on the list of recycling equipment. Several minor changes are also being made to update cross-references and correct grammar.