Florida Statute 212.051 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 212
TAX ON SALES, USE, AND OTHER TRANSACTIONS

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F.S. 212.051

212.051 Equipment, machinery, and other materials for pollution control; not subject to sales or use tax.—

(1) Notwithstanding any provision to the contrary, sales, use, or privilege taxes shall not be collected with respect to any facility, device, fixture, equipment, machinery, specialty chemical, or bioaugmentation product used primarily for the control or abatement of pollution or contaminants in manufacturing, processing, compounding, or producing for sale items of tangible personal property at a fixed location, or any structure, machinery, or equipment installed in the reconstruction or replacement of such facility, device, fixture, equipment, or machinery. To qualify, such facility, device, fixture, equipment, structure, specialty chemical, or bioaugmentation product must be used, installed, or constructed to meet a law implemented by, or a condition of a permit issued by, the Department of Environmental Protection; however, such exemption shall not be allowed unless the purchaser signs a certificate stating that the facility, device, fixture, equipment, structure, specialty chemical, or bioaugmentation product to be exempted is required to meet such law or condition.

(2) Equipment, machinery, or materials required to meet any law implemented by, or any condition of a permit issued by, the Department of Environmental Protection that are purchased for the monitoring, prevention, abatement, or control of pollution or contaminants at privately owned or operated landfills or construction and demolition debris disposal facilities shall be exempt from taxation as otherwise imposed by this chapter; however, such exemption shall not be allowed unless the purchaser signs a certificate stating that the equipment, machinery, or materials to be exempted are required to meet such law or condition. This exemption does not include solid waste collection vehicles, compactors, graders, or other earthmoving equipment.

(3) For the purposes of this section, “specialty chemicals” means those chemicals used to enhance or further treat wastewater, including, but not limited to, defoamers, nutrients, and polymers, and “bioaugmentation products” means the microorganisms used in waste treatment plants to break down solids and consume organic matter.

History.—s. 22, ch. 69-222; s. 1, ch. 98-317; s. 13, ch. 2000-355.

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Amendments to 212.051

Arrestable Offenses / Crimes under Fla. Stat. 212.051

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 212.051.

Annotations, Discussions, Cases:

Cases Citing Statute 212.051

Total Results: 3

Jacksonville Electric Authority v. Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 1986-03-31T00:00:00-08:00

Citation: 486 So. 2d 1350, 11 Fla. L. Weekly 760, 1986 Fla. App. LEXIS 7057

Snippet: .1974). Section 212.051 thus remains a law without a purpose. We hold that section 212.051, Florida Statutes…River Power Park, and what effect, if any, section 212.051, Florida Statutes (1983), may have on limiting … or that they were denied exemption by section 212.051,2 even though the items might otherwise be “necessary…next turn our attention to the effect of section 212.051 on the exemption otherwise granted by section 212.08…The Department of Revenue reasons that section 212.051, first enacted in 1969, operates to preclude from

JACKSONVILLE ELEC. AUTHOR. v. Dept. of Rev.

Court: Fla. Dist. Ct. App. | Date Filed: 1986-03-30T23:53:00-08:00

Citation: 486 So. 2d 1350

Snippet: 1974). Section 212.051 thus remains a law without a purpose. We hold that section 212.051, Florida Statutes…River Power Park, and what effect, if any, section 212.051, Florida Statutes (1983), may have on limiting … or that they were denied exemption by section 212.051,[2] even though the items might otherwise be "…next turn our attention to the effect of section 212.051 on the exemption otherwise granted by section 212.08…The Department of Revenue reasons that section 212.051, first enacted in 1969, operates to preclude from

Fisher v. Miller

Court: Fla. | Date Filed: 1926-06-29T00:00:00-08:00

Citation: 109 So. 257, 92 Fla. 48

Snippet: Mass. 133,130 N.E. 110; Walker v. Kelly, 91 Mich. 212, 51 N.W. 934; Sanborn v. Nocking, 20 Minn. 178; Scheerer