§ 66-31. Exemptions.

(a)

The purchase of natural gas or fuel by a public or private utility, either for sale or for use as fuel in the generation of electricity, or the purchase of fuel oil or kerosene for use as an aircraft engine fuel or propellant or for use in internal combustion engines, is exempt from taxation under this article.

(b)

The purchase of taxable items under this article by the United States government, the state, county and municipal governments and their commissions and agencies and all public schools and purchases by a recognized church in this state for use exclusively for church purposes shall be exempt from the payment of a tax imposed and levied in this article.

(Code 1988, § 20-21)

State law reference

Exemptions, F.S. § 166.231(3)—(5); purchases of telecommunications services by religious institutions possessing a consumer certificate of exemption, F.S. § 166.231(5).