Florida – Certificate Requirements for Exemption for Natural Gas Used to Generate Electricity

SALT Report 2600 – The Florida Department of Revenue issued a publication regarding the recently enacted sales and use tax exemption for natural gas used to generate electricity in a non-combustion fuel cell used in stationary equipment.

The publication states that sellers of natural gas are required to document all exempt sales. Therefore, to ensure that the sellers document the correct information, the publication provides an example certificate that details the information that must be recorded. The certificate should be completed by the purchaser and maintained in the vendor’s books and records.

The exemption takes effect on July 1, 2013.

For Further Information

Florida Department of Revenue – Tax Information Publication No. 13A01-08