I live in Tallahassee, Florida where everyone gets their electricity from Talgov. I recently looked at my utility bills and realized my electricity charges were about 10-11% larger each month than I expected from the rate posted on the website. I went to my account and saw this discrepancy came from a section on the monthly bill called "Taxes & Credits" so it appears I am being taxed on my electricity. However, when I Google "florida sales tax exemption electricity", the first result has a paragraph that says:
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.
Section 212.08(7) (j) reads:
(j) Household fuels.—Also exempt from payment of the tax imposed by this chapter are sales of utilities to residential households or owners of residential models in this state by utility companies who pay the gross receipts tax imposed under s. 203.01, and sales of fuel to residential households or owners of residential models, including oil, kerosene, liquefied petroleum gas, coal, wood, and other fuel products used in the household or residential model for the purposes of heating, cooking, lighting, and refrigeration, regardless of whether such sales of utilities and fuels are separately metered and billed direct to the residents or are metered and billed to the landlord. If any part of the utility or fuel is used for a nonexempt purpose, the entire sale is taxable. The landlord shall provide a separate meter for nonexempt utility or fuel consumption. For the purposes of this paragraph, licensed family day care homes shall also be exempt.
The second Google result says:
Florida Sales Tax on Energy/Electricity
- Florida has an automatic residential sales tax exemption for residences and common areas of residential complexes used exclusively for residential purposes. If any of the energy serving a meter is used for commercial purposes, the entire electricity usage is taxable.
There is also a PDF link on the Talgov website to an "Application For Refund Of Florida State Sales Tax". Can I just fill out this application and get back the 10% extra I've been paying on my electricity? I certainly don't use any of my electricity for "commercial purposes".
I found this news article from over four years ago that seems to be related, but it doesn't give a final answer either way.