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Tax Information Publication 18A01-06 New Sales and Use Tax Exemption for Recycling Roll Off Containers

Date Issued: May 30, 2018

New Sales and Use Tax Exemption for Recycling Roll Off Containers

Effective July 1, 2018, recycling roll off containers are exempt from sales and use tax when the container:

• Is purchased by a business whose primary business activity is within code 423930 of the North American Industry Classification System (NAICS) (2007), and
• Is used exclusively for business activities classified under that code.

Business activities under NAICS code 423930 include merchant wholesale distribution of automotive scrap, industrial scrap, and other recyclable materials. For more information on NAICS industry codes, visit

Purchasers of qualifying containers should provide the seller with a signed certificate certifying the purchaser’s entitlement to the exemption. This certificate will relieve the seller of any potential tax liability on the sale. A sample exemption certificate is provided.

References: Section 36, Chapter 2018-118, Laws of Florida; Section 212.08(7)(ooo), Florida Statutes

For More Information

This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.

For forms and other information, visit the Department’s website at or call Taxpayer Services at 850-488-6800, Monday through Friday (excluding holidays).

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services MS 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.

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