Is firewood sold to Florida households for heating, lighting, or cooking exempt from sales tax?

Plain-English summary

A land-clearing business began cutting and splitting firewood for sale to residential households. Florida held that those sales qualified for the household-fuel exemption in section 212.08(7)(j).

The exemption covers wood and other fuel products used in a household for heating, cooking, lighting, and refrigeration. The cited administrative rule specifically includes cord wood. The Department therefore treated firewood sold for household heating, lighting, or cooking as exempt.

The exemption was based on the buyer's use, so the seller had a documentation duty. Each sales invoice had to state that the firewood was purchased for use as household fuel. Firewood intended for nonresidential or commercial use remained taxable. A nonresidential buyer claiming a purchase for resale had to give the seller a resale certificate; without it, the sale was taxable.

What this means for you

Ask and document how the firewood will be used

The same firewood can be exempt or taxable depending on its intended use. A residential household-fuel sale should be identified that way on the invoice.

Commercial firewood is not covered by this ruling

The Department expressly contrasts residential household use with commercial use. Selling firewood to a business does not qualify merely because the wood will be burned as fuel.

Resale claims need a certificate

If a nonresidential customer is buying firewood to resell, the seller needs the customer's resale certificate. Otherwise, the ruling treats the transaction as taxable.

Common questions

Q: Is residential firewood exempt from Florida sales tax?
A: Yes, when it is sold for qualifying household-fuel use such as heating, lighting, or cooking.

Q: What should the invoice say?
A: It should document that the buyer purchased the firewood for use as household fuel.

Q: Is firewood sold for commercial use exempt?
A: No. The ruling says firewood not intended for residential purposes is taxable.

Q: What if a business buys firewood for resale?
A: The seller must obtain a resale certificate; otherwise the sale is taxable.

Citations and references

• Fla. Stat. § 212.08(7)(j) (household fuels)
• Fla. Stat. § 213.22 (Technical Assistance Advisements)
• Fla. Admin. Code r. 12A-1.059(1)(a) (household-fuel exemption includes cord wood)

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 09A-007

Original ruling text

SUMMARY
QUESTION:
Taxpayer questions whether the sale of firewood for residential household use is exempt from sales tax.
ANSWER:
Section 212.08(7)(j), F.S., exempts the sale of wood and other fuel products for household use. The
exemption applies to the sale of firewood.
January 30, 2009
XXX
Re:

Technical Assistance Advisement 09A-007
Firewood Sold for Household Use
XXX
Taxpayer ID Number: XXX
Sales and Use Tax
Section 212.08(7)(j), Florida Statutes (F.S.)
Rules 12A-1.059, and 12A-1.038, Florida Administrative Code (F.A.C.)

Dear XXX:
This response is in reply to your letter to the Department, dated XXX, in which you are requesting the
Department's issuance of a Technical Assistance Advisement ("TAA") pursuant to s. 213.22, F.S., and
Chapter 12-11, F.A.C., regarding the sale of firewood. An examination of your petition has established
that you have complied with the statutory and regulatory requirements for issuance of a TAA.
Therefore, the Department is hereby granting your request for issuance of a TAA.
As stated in your letter, you are seeking a binding opinion from the Department concerning whether the
sale of firewood is exempt from sales tax. Pursuant to our telephone conversation on January 6, 2009,
you own and operate a land clearing business. You recently started processing (cutting and splitting)
firewood for sale to residential customers. You stated that all of your sales are to residential households.

Section 212.08(7)(j), F.S., provides an exemption for household fuels that include kerosene, liquefied
petroleum gas, coal, wood, and other fuel products used in the household for purposes of heating,
cooking, lighting, and refrigeration. Pursuant to Rule 12A-1.059(1)(a), F.A.C., the exemption for
household fuel includes charcoal briquettes and cord wood. Therefore, the exemption provided in
Section 212.08(7)(j), F.S., does apply to the sale of firewood when sold for use as a household fuel.
Since the exemption for household fuel is an exemption based on the use of the tangible personal
property, you are required to document on the sales invoice that the firewood is purchased for use as
household fuel for heating, lighting, or cooking.

XXX
Page 2 of 2

If the firewood is not intended to be used for residential purposes, e.g., commercial use, the sale of the
firewood is taxable. Any sales for resale to non-residential customers must be documented with a
certificate of resale, otherwise such sales are taxable.
This response constitutes a Technical Assistance Advisement under s. 213.22, F.S. which is binding on
the department only under facts and circumstances described in the request for this advice as specified in
s. 213.22, F.S. Our response is predicated on those facts and the specific situation summarized above.
You are advised that subsequent statutory or administrative rule changes or judicial interpretations of
the statutes or rules upon which this advice is based may subject similar future transactions to a different
treatment than expressed in this response.
You are further advised that this response, your request and related backup documents are public records
under Chapter 119, F.S., and are subject to disclosure to the public under the conditions of s. 213.22,
F.S. Confidential information must be deleted before public disclosure. In an effort to protect
confidentiality, we request you provide the undersigned with an edited copy of your request for
Technical Assistance Advisement, the backup material and this response, deleting names, addresses and
any other details which might lead to identification of the taxpayer. Your response should be received
by the Department within 15 days of the date of this letter.
If you have any further questions with regard to this matter and wish to discuss them, you may contact
me directly at (850) 922-4838.
Sincerely,

Richard R. Parsons
Tax Law Specialist
Technical Assistance & Dispute Resolution
Record ID: XXX