A Florida technical assistance advisement was recently published explaining the exemption of a manufacturer’s pollution control equipment. Typically a part of the manufacturing process, the brownstock washing and the oxygen delignification system are used as integral parts of the pulp and paper production process. However, the purpose of their replacement and/or installation was to meet a law implemented by, or a condition of a permit issued by, the Florida Department of Environmental Protection. Therefore, the purchases and installation services pertaining to these systems are exempt as pollution control equipment. (Florida Department of Revenue, Technical Assistance Advisement 04A-036, June 9, 2004.)