62-704.410. Procedure for the Final Examination and Certification of Resource Recovery Equipment

Final examination and certification of resource recovery equipment shall be a requirement for sales tax exemptions as indicated in Section 212.08(7)(q), F.S. The Department shall use the following procedure in granting or denying certification of resource recovery equipment:

(1) After the equipment is installed, an application for final examination and certification of resource recovery equipment shall be submitted to the Department on Form 62-701.900(9). The application shall include the information required for preliminary examination in subsection 62-704.400(1), F.A.C., and the Department shall request additional information if required for proper completion of the application. If the applicant has previously submitted the required information on a preliminary examination application form, then an updated copy of that preliminary examination application form shall satisfy this requirement.

(2) An application for final examination and certification of resource recovery equipment that includes only recycling equipment may or may not 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., the purchaser shall include with the application a certification that:

1. The equipment meets the criteria in Rule 62-704.420, F.A.C., and

2. The listed equipment is installed and operational.

(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, the application shall include a certification by a Professional Engineer that:

1. The equipment meets the criteria in Rule 62-704.420, F.A.C., and

2. The equipment is installed and operational.

(c) If the applicant has previously submitted the required information on a preliminary examination application form, then an updated copy of that preliminary examination application form shall satisfy this requirement.

(3) To provide the certification required in this subsection for final examination and certification 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 inspect the installed equipment. The Professional Engineer shall certify that the equipment is:

(a) Integral to the recycling process;

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

(c) Installed and operational.

(4) When the proposed resource recovery equipment is installed, a representative of the Department shall inspect the equipment within thirty (30) days of receipt of a properly completed application. However, the Department shall accept certification of equipment and installation specified in subsection (2) of this section in lieu of inspecting such recycling equipment when the Department finds that such certification is sufficient to determine that the recycling equipment meets the criteria of this rule.

(5) Within thirty (30) days of such inspection or receipt of a complete and sufficient certification of equipment and installation as specified in subsection (2) of this section, the Department shall issue a written decision granting or denying certification. A copy of the certification shall be sent to the Department of Revenue and the Applicant.

Rulemaking Authority 403.704 FS. Law Implemented 212.08(7)(q), 403.715 FS. History–New 5-24-79, Formerly 17-7.43, 17-7.430, Amended 8-14-90, Formerly 17-704.410, Amended 12-17-96, 11-15-09.