§ 18.3-203. Exemptions.

(a)

The following are exempt from the tax levied and imposed by this article:

(1)

Purchases by the United States government, the State of Florida and all counties, school districts, and municipalities of the state, and by public bodies exempted by general law or court order. Governmental bodies which sell or resell taxable service to nonexempt end users must collect and remit the tax.

(2)

A purchase by a recognized church in the State of Florida for use exclusively for church purposes.

(3)

The purchase of natural gas, fuel oil and manufactured gas by a public or private utility, either for resale or for use as fuel in the generation of electricity.

(4)

The purchase of fuel oil and kerosene for use as an aircraft engine fuel or propellant or for use in an internal combustion engine.

(5)

Purchases by a public body as defined in F.S. § 1.01.

(6)

The purchase of electricity, metered natural gas, liquefied petroleum gas either metered or bottled, or manufactured gas either metered or bottled by an industrial consumer which uses the electricity or gas directly in industrial manufacturing, processing, compounding, or a production process, at a fixed location in the county, of items of tangible personal property for sale. This exemption shall apply to industrial consumers, otherwise meeting the requirements of this paragraph, classified in the following SIC major group numbers as shown on their federal income tax returns:

10	Metal mining
12	Coal mining
13	Oil and gas extraction
14	Nonmetallic minerals, except fuels
20	Food and kindred products
22	Textile mill products
23	Apparel and other textile products
24	Lumber and wood products
25	Furniture and fixtures
26	Paper and allied products
27	Printing and publishing
28	Chemicals and allied products
29	Petroleum and coal products
30	Rubber and miscellaneous plastic products
31	Leather and leather products
32	Stone, clay, glass and concrete products
33	Primary metal industries
34	Fabricated metal products
35	Industry machinery and equipment
36	Electrical and electronic equipment
37	Transportation equipment
38	Instruments and related products
39	Miscellaneous manufacturing industries

 

(7)

The purchase of 500 kilowatt hours per month of electricity for residential use. This exemption shall apply to each separate residential unit, regardless of whether such unit is on a separate meter or a central meter, and shall be passed on to each individual tenant. Notwithstanding the certification requirement in this section, the purchaser of electricity for residential use shall not be required to certify such use to the seller.

(8)

The purchase of metered or bottled gas (natural liquefied petroleum gas or manufactured) or fuel oil for agricultural purposes. As used in this paragraph, "agricultural purposes" means bona fide farming, pasture, grove or forestry operations, including horticulture, floriculture, viticulture, dairy, livestock, poultry, bee and aquaculture.

(b)

A purchaser who claims an exemption under this section shall certify to the seller that he or she qualifies for the exemption, which certification may encompass all purchases after a specific date or other multiple purchases; provided, however, a government or other public body whose purchase is exempt pursuant to this section shall not be required to certify qualification for the exemption.

(Ord. No. 2003-80, § 1, 8-27-03)