Form 00a01-17 - Suggested Manufacturing Facility Certificate July 2000 printable pdf download

Form 00a01-17 - Suggested Manufacturing Facility Certificate July 2000

TIP #00A01-17

DATE ISSUED:07/11/00

Specialty Chemicals and Bioaugmentation

Products for Pollution Control at Manufacturing Facilities

Are Exempt from Sales and Use Tax

Effective July 1, 2000, there is an exemption from sales and use tax for specialty

chemicals and bioaugmentation products for use in pollution control equipment at

manufacturing facilities.

"Specialty chemicals" are defined as those chemicals that are used to enhance

or further treat wastewater. These include, but are not limited to, defoamers,

nutrients, polymers, and chlorine.

"Bioaugmentation products" are defined as the microorganisms used in waste

treatment plants to break down solids and consume organic matter.

This exemption is subject to the following limitations:

•

Transactions for the purchase of specialty chemicals and bioaugmentation

products used primarily for the control or abatement of pollution or contaminants

in manufacturing, processing, compounding, or producing items of tangible

personal property for sale at fixed locations shall not be subject to sales and use

tax. Such transactions must be completed on or after July 1, 2000. Transactions

completed prior to July 1, 2000, are not eligible for exemption.

•

Such items must be purchased for the purpose of complying with a law

implemented by, or a condition of a permit issued by, the Florida Department of

Environmental Protection.

The purchaser of specialty chemicals and bioaugmentation products must

•

sign a certificate stating that the items to be exempted are required to

meet such law or permit condition. A suggested format for the certificate is

enclosed.

For More Information

Form 00a01-17 - Suggested Manufacturing Facility Certificate July 2000