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Office of Program Policy Analysis and Government Accountability

Use of Electricity Sales Tax Exemption Expands; Exemption Should Be Continued, Report No. 01-17, March 2001
 
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  • To help address the problem of attracting and keeping manufacturing plants in Florida, the 1996 Legislature created a sales tax exemption on electricity charges for certain Florida manufacturers.
  • Our analyses determined that 1,101 companies were receiving the sales tax exemption on electricity charges as of September 1, 2000, an increase of 138 companies from the number identified in OPPAGA’s 1996 study.  A total of 178,860 persons were employed by these companies, an increase of 16,637 employees from 1996.  The value of the sales tax exemption was estimated to be $44.4 million in Fiscal Year 1999-2000.
  • The Legislature should continue the sales tax exemption on electricity. Discontinuing the exception would make Florida’s tax environment less predictable for businesses and could induce marginally profitable plants to close or move to other states.

Which Government Program Summaries contain related information?

Enterprise Florida, Inc.

What other OPPAGA-related materials are available?

  • Report No. 96-27 Report on the Sales Tax Exemption on Electricity Charges, published in December 1996.

Copies of this report in print or alternate accessible format may be obtained by telephone (850/488-0021), by FAX (850/487-9213), in person, or by mail (OPPAGA Report Production, Claude Pepper Building, Room 312, 111 W. Madison St., Tallahassee, FL 32399-1475).
e-mail address: oppaga@oppaga.fl.gov


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