In 1979, the Legislature established a sales tax exemption on the purchase of resource
recovery equipment that is owned by or operated on behalf of a unit of local government. Resource recovery
equipment is equipment that is integrally and exclusively used in the actual process of recovering material
or energy resources from solid waste and specifically includes recycling equipment.
This exemption is implemented as a joint program between the Department, under Section 403.715,
Florida Statutes, and the Department of Revenue, under Section 212.08(7)(q), Florida Statutes. The Department's
rules governing this process are found in Chapter 62-704, Florida Administrative Code. This rule and associated
form are provided below.