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Form 00a01-19 - Suggested Purchaser'S Exemption Certificate Railroad Roadway Materials July 2000

TIP # 00A01-19

DATE ISSUED: 07/11/00

Railroad Roadway Materials Exempt From Sales and Use Taxes

Effective July 1, 2000, railroad roadway materials are exempt from sales and use

taxes when used in the construction, repair, or maintenance of railroad

roadways. Railroad roadways are the track systems maintained by railroads.

Railroad roadway materials include rails, ties, ballasts, communication

equipment, signal equipment, power distribution equipment, and other track

materials. The term does not include construction equipment, tools, or

consumable supplies used in the construction, repair, or maintenance of railroad

roadways but which are not incorporated into the roadway.

The exemption is available when roadway materials are purchased by railroads

or by contractors engaged by railroads to construct, repair, or maintain railroad

roadways. A purchaser may extend to the seller a completed Purchaser's

Exemption Certificate to claim this exemption. Contractors should use a separate

certificate for each contract for which purchases of exempt materials are made.

The Department of Revenue will look to the purchaser for recovery of the tax if it

determines that the purchaser was not entitled to this exemption. (A suggested

Purchaser's Exemption Certificate is attached.)

FOR MORE INFORMATION

This document is intended to alert you to the requirements contained in Florida

laws and administrative rules. It does not by its own effect create rights or require

compliance.

Form 00a01-19 - Suggested Purchaser'S Exemption Certificate Railroad Roadway Materials July 2000