Florida Exempts Generators Used in Assisted Living Facilities

Thursday, May 24th, 2018

Nurse and elderly guest in assisted living facility.

Florida recently adopted an emergency rule on exempt sales of emergency generators for use at nursing homes and assisted living facilities.

Earlier this year, Florida enacted an exemption for equipment used to generate emergency electricity at a nursing home or assisted living facility. The exemption is limited to $15,000 in tax for a single purchase by a single facility. This exemption is retroactively effective to July 1, 2017. Florida's new emergency rule explains how to use the exemption.

A buyer can use the exemption either at the time of purchase or through a refund. To apply the exemption at the time of purchase, the buyer must provide the seller with an affidavit. A suggested affidavit format is included in the new rule. To get a refund, buyers should use Form DR-26SIGEN, Application for Refund - Sales Tax Paid on Generators for Nursing Homes or Assisted Living Facilities.


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TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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