62-704.400. Procedure for the Preliminary Examination of Resource Recovery Equipment

When tax may become or has become due pursuant to Chapter 212, F.S., on equipment that may be resource recovery equipment, and such equipment is not available for inspection by the Department, the prospective purchaser or purchaser of such equipment may apply to the Department for a preliminary examination report based on a review of plans, specifications, equipment lists, and other descriptions in the application. The preliminary examination report of proposed resource recovery equipment may be considered by the Department of Revenue as a prerequisite for delay of tax due on such equipment as indicated in rules promulgated by the Department of Revenue. The Department shall use the following procedure when preliminarily examining resource recovery equipment:

(1) Application for preliminary examination of resource recovery equipment shall be submitted to the Department on Form 62-701.900(9), Application for Preliminary Examination, Final Examination and Certification of Resource Recovery Equipment, effective date 11-15-09, hereby adopted and incorporated by reference. Copies of this form are available from a local District Office or by writing to the Department of Environmental Protection, Solid Waste Section, MS 4565, 2600 Blair Stone Road, Tallahassee, Florida 32399-2400. All supporting documentation shall be submitted with the application. The application shall include the following information:

(a) Identity of the applicant and facility;

(b) Identity of the county or municipality that will eventually own or exclusively benefit from the resource recovery equipment;

(c) A list and brief description of resource recovery equipment and the estimated cost thereof that the applicant declares is subject to this exemption;

(d) Plans or other descriptions of the resource recovery facility or project for which the resource recovery equipment is to be used. The application will not be complete until these plans or descriptions are of sufficient detail to indicate how the proposed resource recovery equipment is to be integrated into this facility or project; and

(e) A description of the resource recovery process and how the resource recovery equipment is integrated into the process.

(2) An application for preliminary examination of resource recovery equipment that includes only recycling equipment may include equipment appearing on the list in Rule 62-704.600, F.A.C.

(a) For equipment appearing on the list in Rule 62-704.600, F.A.C., certification by the purchaser that the equipment meets the criteria in Rule 62-704.420, F.A.C., shall be included in the application.

(b) For equipment not appearing on the list in Rule 62-704.600, F.A.C., or for listed equipment that has auxiliary equipment also being certified as recycling equipment, certification by a Professional Engineer that the equipment meets the requirements in Rule 62-704.420, F.A.C., shall be included in the application.

(3) To provide the certification required in this subsection for preliminary examination of resource recovery equipment that is recycling equipment, a Professional Engineer shall examine the plans, drawings, and descriptions of the facility and process, and the attached equipment list. The Professional Engineer shall certify that the equipment is:

(a) Integral to the recycling process; and

(b) Owned and operated by or exclusively on behalf of a unit of local government.

(4) The Department shall issue a written report specifying which equipment on the application may be resource recovery equipment. This report shall be issued within 30 days of receipt of a properly completed application. Copies of the preliminary examination report shall be sent to the applicant and the Department of Revenue.

(5) The results of the preliminary examination shall not preclude granting or denying certification following final examination for the same equipment pursuant to Rule 62-704.410, F.A.C. A preliminary examination is not required to obtain certification.

Rulemaking Authority 403.704 FS. Law Implemented 212.08(7)(q), 403.715 FS. History–New 5-24-79, Formerly 17-7.42, 17-7.420, Amended 8-14-90, Formerly 17-704.400, Amended 12-17-96, 11-15-09.