Effective: 01/01/2002
SALES TAX EXEMPTION FOR ELECTRICAL ENERGY

FORM DR-15JEZ
(s. 212.08 (15), F. S.)
(Application for the Exemption of Electrical Energy used in an Enterprise Zone)

Business Eligibility:

• Business located in an Enterprise Zone that is located in a:
• newly occupied structure (no previous electrical service); OR
• renovated structure (no electrical service for three months); OR
• has received a building materials sales tax refund.
• Tax exemption is limited to municipalities that have passed an ordinance to reduce the municipal utility tax (by at least 50%) for eligible enterprise zone businesses.
• Sales tax exemption is available for five years.

Tax Credit Calculation:

• 50% or 100% exemption from state sales tax on utilities and the abatement of municipality utility tax (based on local ordinance).
• If 20% or more of the business’s employees are residents of an enterprise zone, the business will receive a 100% exemption from sales tax;
• If less than 20% of the business’s employees are residents, the business will receive a 50% exemption from the sales tax.

• Form DR-15JEZ (when approved by EZDA Coordinator) is given to the business who will submit original to the Department of Revenue.
• EZDA mails a copy to the Department of Revenue.
• One copy for EZDA files.

• EZDA mails a copy of Form DR-15JEZ to:
      Florida Department of Revenue
      Sales Tax Registration
      5050 West Tennessee Street
      Tallahassee, FL 32399-0100

• Tax Information Services: 1-850-488-6800

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