FPL | Business | Tax Exemptions
 

Tax Exemptions

Your business may qualify for tax exemptions that could help you save money if you are charged a Florida sales tax on your electric bill. Your business may even be eligible to receive a refund of up to three year's taxes already paid.

To learn if your business qualifies for any of the following exemptions or refunds, please contact the Florida Department of Revenue directly at
1-800-352-3671.

Download your tax exemption forms below:

Agriculture

Electricity used for the production or processing of farm products on a farm is exempt from sales tax.

Condos & Homeowners Associations

This exemption is based upon Section 212.08(7) (j), Florida Statutes and Department of Revenue Rule 12A-1.053(1)(a). The sale of electric power or energy by an electric utility is taxable. The sale of electric power or energy for use in residential households, to owners of residential models, or to licensed family day care homes by utilities who are required to pay the gross receipts tax imposed by Chapter 203, F.S., is exempt.

Direct Pay Permit

A sales and use tax certificate number is required for processing this request. If you have not registered for this tax and do not have a certificate number, you must complete and submit the application to the Florida Dept. of Revenue. Once you have received the certificate from the DOR you forward a copy to FPL

Government Entities

The DR-5 is an application for the DR-14, (Consumer Certificate of Exemption) and is sent to the Florida Dept. of Revenue if you don’t already have one. Once you have received the certificate from the DOR or if you already have one in your possession please forward a copy to FPL.

Non-Profit Organization

The DR-5 is an application for the DR-14, (Consumer Certificate of Exemption) and is sent to the Florida Dept. of Revenue if you don’t already have one. Once you have received the certificate from the DOR or if you already have one in your possession please forward a copy to FPL.

Religious Institutions

The DR-5 is an application for the DR-14, (Consumer Certificate of Exemption) and is sent to the Florida Dept. of Revenue if you don’t already have one. Once you have received the certificate from the DOR or if you already have one in your possession please forward a copy to FPL.

Assisted Living

This exemption is based upon Section 212.08(7) (j), Florida Statutes and Department of Revenue Rule 12A-1.053(1)(a). The sale of electric power or energy by an electric utility is taxable. The sale of electric power or energy for use in residential households, to owners of residential models, or to licensed family day care homes by utilities who are required to pay the gross receipts tax imposed by Chapter 203, F.S., is exempt.

Charities

The DR-5 is an application for the DR-14, (Consumer Certificate of Exemption) and is sent to the Florida Dept. of Revenue if you don’t already have one. Once you have received the certificate from the DOR or if you already have one in your possession please forward a copy to FPL.

Enterprise Zone Businesses

Application for the Exemption of Electrical Energy Used in an Enterprise Zone that you send to the Florida Dept. of Revenue. Once you have received the certificate from the DOR you forward a copy to FPL

Manufacturing

For specific manufactures within the State of Florida based on the Standard Industry Classification number click here to find your SIC number.

Nursing Homes

This exemption is based upon Section 212.08(7) (j), Florida Statutes and Department of Revenue Rule 12A-1.053(1)(a). The sale of electric power or energy by an electric utility is taxable. The sale of electric power or energy for use in residential households, to owners of residential models, or to licensed family day care homes by utilities who are required to pay the gross receipts tax imposed by Chapter 203, F.S., is exempt.

Schools

The DR-5 is an application for the DR-14, (Consumer Certificate of Exemption) and is sent to the Florida Dept. of Revenue if you don’t already have one. Once you have received the certificate from the DOR or if you already have one in your possession please forward a copy to FPL.

NOTE: Please be aware that these exemptions are specifically for Florida Sales Tax. Franchise charges and Gross Receipts Tax are not exempt with these exemptions

Completed certificates should be sent to FPL TAX EXEMPTIONS: PO BOX 14000, JUNO BEACH, 33408 or faxed to 561-691-7731.