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Florida makes materials purchased by a municipally owned utility and used to repair, replace, or refurbish existing electric energy transmission or distribution system exempt from sales and use tax. (Electric Association, Inc., Florida District Court of Appeal, No. 1D99-3770, August 16, 2000)


The Florida Department of Revenue will allow taxpayers to choose an auditor trained through the Florida Institute of CPAs to conduct and audit of state and local sales and use taxes. The taxpayer pays for the audit, but the DOR will waive penalties, the first $25,000 in interest, and 25% of any additional interest. The auditor is required to turn the audit results over to the DOR for sampling. The pilot project is expected to remain in effect until June 30, 2004.



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