Florida Utility Sales and Use Tax - The Basics

The State of Florida provides manufacturers, apartment owners, and long term health care facilities with state utility sales tax exemption opportunities.

Under these utility sales tax exemptions, you can not only recover up to 100% of your utility sales tax for up to 36 months but you can also obtain an exemption for payment of all or a portion of future utility sales taxes.

For manufacturers, if between 50% to 75% or more of electricity or gas is used in manufacturing, then you are eligible for a 50% utility sales tax reduction. If total energy usage in manufacturing exceeds 75%, then you are eligible for a 100% utility sales tax reduction.

For apartment owners, if all energy use is separately metered for residential use, then you are eligible for a 100% exemption from utility sales taxes and can recover up to 36 months of utility sales tax overpayments.

For long term care facility owners, if electric and natural gas is used for resident care, then you are eligible for a 100% exemption from utility sales taxes and can recover up to 36 months of utility sales tax overpayments.

To see whether your business qualifies for either the 50% or the 100% exemption, please visit Processing My Sales and Use Tax Exemption.