In response to a taxpayer’s inquiry, the Florida Department of Revenue issued a Technical Assistance Advisement (“TAA”)clarifying three issues: 1) the taxability of electricity provided by light poles, 2) the taxability of purchases of light poles and pole fixtures, and 3) payment received for delivery of electricity for light, heat or power. The TAA stated on the first issue that the provision of light poles and light pole fixtures under contract for limited duration by utilities that provide electricity to retail customers is exempt as sales of electric power or energy. Such transactions are leases of tangible personal property and are not subject to sales tax as sales of electric power or energy because the charge for leasing the poles and fixtures is separate from the charge for the provision of electric power or energy. However, sales tax is due on the charge for the leasing of light poles and light pole fixtures to customers and on the separately-stated charge for the provision of electric power or energy. Also, the TAA exempts from Florida sales tax the purchases of light poles and light pole fixtures by utility companies to provide those poles and fixtures to their customers under contract for limited duration as purchases for resale. Furthermore, Florida gross receipt tax does not apply to amounts received as payment for separately stated charges that are exclusively for the leasing of light poles and light fixtures. Additional regulations and rules apply. (Technical Assistance Advisement, NO. 07A-025, Florida Department of Revenue)