Renewable Energy Equipment Sales Tax Exemption

July 06, 2010


In June 2006, Senate Bill 888 created a sales and use tax refund for "equipment, machinery and other materials for renewable energy technologies." The renewable energy technologies include hydrogen-powered vehicles; hydrogen-fueling stations (up to $2M total); commercial stationary hydrogen fuel cells (up to $1M total); and materials used in the distribution of biodiesel (B10-B100) and ethanol (E10-E100), including fueling infrastructure, transportation, and storage (up to $1M total). The refund is available to a purchaser only on previously paid Florida sales tax. Applications for Florida Renewable Energy Technologies Sales Tax Program will be reviewed by the Florida Energy & Climate Commission. The Florida Energy & Climate Commission will not issue the sales tax refund. The actual sales tax refund must be applied for with the Florida Department of Revenue using appropriate forms, which are available at the program web site listed above.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Florida
Incentive Type: Sales Tax Incentive
Web Site:
Administrator: Florida Department of Revenue
Start Date: 07/01/2006
Eligible Renewable/Other Technologies:
  • Fuel Cells using Non-Renewable Fuels
  • Fuel Cells using Renewable Fuels
Incentive Amount: All
Maximum Incentive: None


Name: Fla. Stat. § 212.08
Effective Date: 07/01/2006
Expiration Date: 07/01/2010


Name: Taxpayer Services
Organization: Florida Department of Revenue
Address: 5050 West Tennessee Street
Tallahassee FL 32399
Phone: (850) 488-6800

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.