Residential Sales Tax Exemption

By designating that a location is a residential service, it is certified that until the member notifies Florida Keys Electric Cooperative (FKEC) otherwise in writing the location is exempt from Florida’s Sales Taxes for one or more of the following reasons:

• The electric service provided to this account will be used exclusively to serve a residential household, and the meter(s) will not serve commercial or business activities. Commercial or business activities include but are not limited to rental operations that cater primarily to transient guests (hotels, motels, room rentals), and the performance of any activity that is not residential in nature.
• The electric service provided to this account will be used exclusively to serve common areas of residential housing complexes, and the meter(s) will not serve any commercial or business activities, such as vending machines, coin operated laundry facilities, sewage/lift station equipment, or any activity that is not residential in nature.
• The electric service provided to this account will be used exclusively to serve a residential model home. The meter will not serve any commercial activity, such as a sales or business office or any activity that is not residential in nature.

The member reporting residential status understands that if such purchases of electricity does not qualify for the exemption indicated above, the member will be subject to sales and use taxes, interest and penalties by the Florida Department of Revenue, and that when any person shall fraudulently, for the purpose of evading tax, issue to a vendor or to any agent of the state a certificate or statement in writing in which such person claims exemption for the sales tax, such person, in addition to being liable for payment of the tax plus a mandatory penalty of 200 percent of the tax, shall be liable for fine and punishment as provided by law for a conviction of a misdemeanor of the second degree, as provided in s. 775.082, s. 775.083 OR s 775.084 F.S.