Which tubular skylights, solar-powered attic fans, traditional skylights, and related components qualified for Florida's solar-energy sales-tax exemption?

Plain-English summary

Florida treated tubular skylights and solar photovoltaic-powered attic-fan systems as exempt solar-energy systems under Fla. Stat. Sec. 212.08(7)(hh). The exemption also covered components used exclusively with those systems, including reflective tubing, diffusers, mirrors, solar LED night lights, dimmers, connected accessories, upgrades, and repair parts.

The result was different for traditional skylights. The Florida Solar Energy Center's certified list included tubular skylights and solar attic fans, but not traditional skylights. Solar shades, solar blinds, solar venting hinges, curbs, flashings, and similar parts for traditional skylights therefore did not qualify.

The Department said Florida law and regulations did not define “tubular skylight” or “solar photovoltaic powered attic fan ventilation system,” so those terms receive their plain and ordinary meanings. It also said TIP No. 19A01-09 remained the applicable guideline at the time of the TAA and identified a purchaser form for documenting exempt sales.

What this means for you

Solar-equipment sellers

Classification depends on whether the product is a certified solar-energy system or component. A solar-powered accessory does not make an otherwise traditional skylight exempt.

Installers and repair businesses

Parts and upgrades qualified when used exclusively for an exempt tubular-skylight or solar-attic-fan system. The TAA did not extend that treatment to parts for traditional skylights.

Common questions

Were tubular skylights exempt? Yes. The named tubular skylight products and their qualifying components were exempt under Sec. 212.08(7)(hh).

Were solar-powered attic fans exempt? Yes, including connected accessories, upgrades, and repair parts used exclusively for those ventilation systems.

Were traditional skylights with solar shades or venting exempt? No. Traditional skylights had not been certified by the Florida Solar Energy Center.

Citations and references

• Fla. Stat. Sec. 212.08(7)(hh)
• Fla. Stat. Sec. 212.02(26)
• Fla. Stat. Sec. 212.05
• Florida Tax Information Publication No. 19A01-09

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 22A-018

Original ruling text

QUESTIONS:

1. Does the Florida Department of Revenue’s (“DOR”) Tax Information Publication (“TIP”)
   No: 19A01-09 (Date issued August 9, 2019), Solar Energy Systems Sales and Use Tax
   Exemption identify that the following products are exempt from sales and use tax?
   • Tubular Skylights (Generic, Multiple Manufactures)
   • Solar Photovoltaic Powered Attic Fan Ventilation Systems
   • Collector, Storage Unit, Accessories, and Integrated Systems
2. How does the DOR define: “Tubular Skylights?” Please list limitations or exclusions, if
   applicable.
3. How does the DOR define: “Solar Photovoltaic Powered Attic Fan Ventilation Systems?”
   Please list limitations or exclusions, if applicable.
4. Are Tubular Skylights of any brand including but not limited to: Velux Sun Tunnel®, SkyFlex
   Skylights®, Natural Light Energy Systems Residential Tubular Skylight, etc. exempt from
   Florida Sales and Use Tax? Please list limitations or exclusions if applicable. Please note
   that Taxpayer is the creator of SkyFlex Skylights®. Taxpayer holds a registered trademark
   for this product and locally assembles SkyFlex Skylights® within the state of Florida. Please
   note Taxpayer private labels the SkyFlex Skylights® but is not the originating manufacturer
   for all components and does not have a dedicated Florida Product Approval # or any
   formal documentation with the Department of Business and Professional Regulation
   (“DBPR”) for this system. The end product (SkyFlex Skylights®) is ultimately intended to
   be sold and used as a “Tubular Skylight” (See Attached Exhibits C, D, and E). Taxpayer
   needs an official position from the DOR on whether the DOR AGREES or DISAGREES that
   all products mentioned within this section are "Exempt from Florida Sales and Use Tax?"
5. Are all Tubular Skylight components including but not limited to: accessories (connected
   or not connected), miscellaneous parts, upgrades, replacement parts for repair,
   additional needed reflective attic tubing, thermal dual layer ceiling diffusers, reflective
   mirrors, solar powered LED night lights, dimmers, etc. exempt from Florida Sales and Use
   Tax when used for Tubular Skylights? Please list limitations or exclusions if applicable (See
   Attached Exhibits C, D, E, F, and G). Taxpayer needs an official position from the DOR
   whether the DOR AGREES or DISAGREES that all products mentioned within this section
   are "Exempt from Florida Sales and Use Tax?"
6. Are all Solar Powered Attic Fans of any brand including but not limited to: Natural Light
   Energy Systems, and SkyFlex Solar Fans, including connected accessories, upgrades,
   replacement parts for repair, etc. exempt from Florida Sales and Use Tax? Please list
   limitations or exclusions if applicable. Please know that Taxpayer private labels the
   SkyFlex Solar Fan but is not the originating manufacturer and does not have a dedicated
   Florida Product Approval # or any formal documentation with the DBPR for this system.
   The end product (SkyFlex Solar Fan) is ultimately intended to be sold and used as a “Solar
   Photovoltaic Powered Attic Fan” (See Attached Exhibits G, H, and I ). Taxpayer needs an

Technical Assistance Advisement
September 6, 2022
Florida Department of Revenue
Page 2

official position from the DOR on whether the DOR AGREES or DISAGREES that all
products mentioned within this section are "Exempt from Florida Sales and Use Tax?"

7. Are Traditional Skylights which utilize “Solar Accessories” and “Integrated systems”
   including but not limited to: Solar Shades, Solar Blinds, Solar Operating Hinges for Venting,
   and their required attached components for installation (such as curbs and flashings, etc.)
   exempt from Florida Sales and Use Tax? Please list limitations or exclusions if applicable
   (See Attached Exhibit K and L). Taxpayer needs an official position from the DOR on
   whether the DOR AGREES or DISAGREES that all products mentioned within this section
   are "Exempt from Florida Sales and Use Tax?"
8. Taxpayer has attached a sample contract invoice which includes a limited sampling of the
   products mentioned within this document and its exhibits to properly exercise the
   Taxpayer’s understanding of TIP No: 19A01-09 (See Attached Exhibit J). Taxpayer needs
   an official position from the DOR on whether the DOR AGREES or DISAGREES that all
   products mentioned within this document and in all the exhibits are "Exempt from Florida
   Sales and Use Tax."
   • If the DOR DISAGREES that all products mentioned in this document and all the
   exhibits are not qualified for the Sales and Use Tax Exemption, please give a
   detailed response on which specific products DO AND DO NOT qualify for the Sales
   and Use Tax Exemption.
   • If the DOR AGREES that all products mentioned in this document and all the
   exhibits qualify for the Sales and Use Tax Exemption, will an expiration date apply
   to TIP No: 19A01-09 or is the Sales and Use Tax Exemption considered indefinite?
   If an expiration date applies, please provide such date. Please list limitations or
   exclusions if applicable.
   • What specific documentation does the DOR recommend Taxpayer collect for each
   transaction beyond a signed suggested form as found in TIP No: 19A01-09 for sales
   made that are to be in compliance with the Sales and Use Tax Exemption?
   ANSWERS:
9. Tubular Skylights (Generic, Multiple Manufactures), Solar Photovoltaic Powered Attic Fan
   Ventilation Systems, Collector, Storage Unit, Accessories, and Integrated Systems would
   qualify for the exemption from Florida sales and use tax found in s. 212.08(7)(hh), F.S.
10. Neither the Florida Statutes nor the Florida Administrative Code provides the definition
    of Tubular Skylights. Under rules of statutory construction, the term must be given its
    plain and ordinary meaning and one looks to the dictionary for the plain and ordinary
    meaning of words. See Sudath Van Lines, Ince. vs. Department of Environmental
    Protection, 668 So.2d 209 (Fla. 1st DCA 1996).
11. Neither the Florida Statutes nor the Florida Administrative Code provides the definition
    of Solar Photovoltaic Powered Attic Fan Ventilation Systems. Under rules of statutory
    construction, the term must be given its plain and ordinary meaning and one looks to the

Technical Assistance Advisement
September 6, 2022
Florida Department of Revenue
Page 3

4.

5.

6.

7.

8.

dictionary for the plain and ordinary meaning of words. See Sudath Van Lines, Ince. vs.
Department of Environmental Protection, 668 So.2d 209 (Fla. 1st DCA 1996).
Velux Sun Tunnel® Skylights, SkyFlex Skylights®, and Natural Light Energy Systems
Residential Tubular Skylight would all be exempt from Florida sales and use tax under s.
212.08(7)(hh), F.S.
Tubular Skylight components including accessories (connected or not connected),
miscellaneous parts, upgrades, replacement parts for repair, additional needed reflective
attic tubing, thermal dual layer ceiling diffusers, reflective mirrors, solar powered LED
night lights, and dimmers would be exempt from Florida sales and use tax under s.
212.08(7)(hh), F.S., when used exclusively for Tubular Skylights.
Solar Powered Attic Fans, including Natural Light Energy Systems and SkyFlex Solar Fans
would be exempt from Florida sales and use tax. Connected accessories, upgrades, and
replacement parts for repair would be exempt from Florida sales and use tax under s.
212.08(7)(hh), F.S., when used exclusively for Solar Powered Attic Fan ventilation systems.
Traditional skylights including Solar Shades, Solar Blinds, Solar Operating Hinges for
Venting, and their required attached components for installation, such as curbs and
flashings, would not qualify for the exemption from Florida sales and use tax found in s.
212.08(7)(hh), F.S.
The following Tubular skylights and components listed in the “Sample Invoice” you
provided would be exempt from Florida sales and use tax under s. 212.08(7)(hh):
o 22" SkyFlex Impact Glass Complete Tubular Skylight
o Thermal Dual Layer Diffuser & 6" Reflective Mirrors
o 14" VLXTZRQ Impact Glass Sun Tunnel Tubular Skylight with 4' Rigid Tube
o VLXZTZ Solar Night Light Upgrade
o Rigid Tube Extensions @ $59 each foot
o Tiltable 48-Watt Solar Attic Fan w/Auto Thermosat Upgrade Set to +/-85F
o Solar Fan Replacement Motor
The following other skylights listed in the Sample Invoice would not qualify for the
exemption from Florida sales and use tax found in s. 212.08(7)(hh), F.S.:
o 2222 FCM Fixed Glass Skylight Lens with Solar Powered Shade/Blinds
o 2246 VCS Operable Skylight with Solar Powered Venting
o 2222 ACW4 White Wood Curb and Flashing for FCM Solar Shaded Skylight
o 2246 ACW4 White Wood Curb and Flashing for VCS Solar Vented Skylight
TIP No: 19A01-09 was issued on August 9, 2019, and it continues to remain in effect as
the guideline for the exemption found in s. 212.08(7)(hh), F.S. You can sign up for due
date reminders at Floridarevenue.com/dor/subscribe.
The suggested form to be completed by the purchaser and presented to the seller is found
in TIP No: 19A01-09.

Technical Assistance Advisement
September 6, 2022
Florida Department of Revenue
Page 4

September 6, 2022

XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
Re:

Technical Assistance Advisement 22A-018
Florida Sales and Use Tax
XXXX (“Taxpayer”)
BP#: XXXX
Sections 212.02, 212.05, 212.055, 212.08(7)(hh), Florida Statutes (F.S.)

Dear XXXX:
This letter is in response to your request dated April 14, 2022, and received in this office on April
18, 2022, for issuance of a Technical Assistance Advisement (“TAA”) pursuant to Section 213.22,
F.S., and Rule Chapter 12-11, F.A.C., concerning the solar energy systems sales and use tax
exemption. An examination of your request has established you complied with the statutory and
regulatory requirements for the issuance of a TAA. Therefore, the Department is hereby granting
your request for a TAA.
REQUESTED ADVISEMENTS

1. Does the Florida Department of Revenue’s (“DOR”) Tax Information Publication (“TIP”)
   No: 19A01-09 (Date issued August 9, 2019), Solar Energy Systems Sales and Use Tax
   Exemption identify that the following products are exempt from sales and use tax?
   • Tubular Skylights (Generic, Multiple Manufactures)
   • Solar Photovoltaic Powered Attic Fan Ventilation Systems
   • Collector, Storage Unit, Accessories, and Integrated Systems
2. How does the DOR define: “Tubular Skylights?” Please list limitations or exclusions, if
   applicable.
3. How does the DOR define: “Solar Photovoltaic Powered Attic Fan Ventilation Systems?”
   Please list limitations or exclusions, if applicable.
4. Are Tubular Skylights of any brand including but not limited to: Velux Sun Tunnel®, SkyFlex
   Skylights®, Natural Light Energy Systems Residential Tubular Skylight, etc. exempt from

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September 6, 2022
Florida Department of Revenue
Page 5

5.

6.

7.

8.

Florida Sales and Use Tax? Please list limitations or exclusions if applicable. Please note
that Taxpayer is the creator of SkyFlex Skylights®. Taxpayer holds a registered trademark
for this product and locally assembles SkyFlex Skylights® within the state of Florida. Please
note Taxpayer private labels the SkyFlex Skylights® but is not the originating manufacturer
for all components and does not have a dedicated Florida Product Approval # or any
formal documentation with the Department of Business and Professional Regulation
(“DBPR”) for this system. The end product (SkyFlex Skylights®) is ultimately intended to
be sold and used as a “Tubular Skylight” (See Attached Exhibits C, D, and E). Taxpayer
needs an official position from the DOR on whether the DOR AGREES or DISAGREES that
all products mentioned within this section are "Exempt from Florida Sales and Use Tax?"
Are all Tubular Skylight components including but not limited to: accessories (connected
or not connected), miscellaneous parts, upgrades, replacement parts for repair,
additional needed reflective attic tubing, thermal dual layer ceiling diffusers, reflective
mirrors, solar powered LED night lights, dimmers, etc. exempt from Florida Sales and Use
Tax when used for Tubular Skylights? Please list limitations or exclusions if applicable (See
Attached Exhibits C, D, E, F, and G). Taxpayer needs an official position from the DOR
whether the DOR AGREES or DISAGREES that all products mentioned within this section
are "Exempt from Florida Sales and Use Tax?"
Are all Solar Powered Attic Fans of any brand including but not limited to: Natural Light
Energy Systems, and SkyFlex Solar Fans, including connected accessories, upgrades,
replacement parts for repair, etc. exempt from Florida Sales and Use Tax? Please list
limitations or exclusions if applicable. Please know that Taxpayer private labels the
SkyFlex Solar Fan but is not the originating manufacturer and does not have a dedicated
Florida Product Approval # or any formal documentation with the DBPR for this system.
The end product (SkyFlex Solar Fan) is ultimately intended to be sold and used as a “Solar
Photovoltaic Powered Attic Fan” (See Attached Exhibits G, H, and I ). Taxpayer needs an
official position from the DOR on whether the DOR AGREES or DISAGREES that all
products mentioned within this section are "Exempt from Florida Sales and Use Tax?"
Are Traditional Skylights which utilize “Solar Accessories” and “Integrated systems”
including but not limited to: Solar Shades, Solar Blinds, Solar Operating Hinges for Venting,
and their required attached components for installation (such as curbs and flashings, etc.)
exempt from Florida Sales and Use Tax? Please list limitations or exclusions if applicable
(See Attached Exhibit K and L). Taxpayer needs an official position from the DOR on
whether the DOR AGREES or DISAGREES that all products mentioned within this section
are "Exempt from Florida Sales and Use Tax?"
Taxpayer has attached a sample contract invoice which includes a limited sampling of the
products mentioned within this document and its exhibits to properly exercise the
Taxpayer’s understanding of TIP No: 19A01-09 (See Attached Exhibit J). Taxpayer needs
an official position from the DOR on whether the DOR AGREES or DISAGREES that all
products mentioned within this document and in all the exhibits are "Exempt from Florida
Sales and Use Tax."

Technical Assistance Advisement
September 6, 2022
Florida Department of Revenue
Page 6

•

•

•

If the DOR DISAGREES that all products mentioned in this document and all the
exhibits are not qualified for the Sales and Use Tax Exemption, please give a
detailed response on which specific products DO AND DO NOT qualify for the Sales
and Use Tax Exemption.
If the DOR AGREES that all products mentioned in this document and all the
exhibits qualify for the Sales and Use Tax Exemption, will an expiration date apply
to TIP No: 19A01-09 or is the Sales and Use Tax Exemption considered indefinite?
If an expiration date applies, please provide such date. Please list limitations or
exclusions if applicable.
What specific documentation does the DOR recommend Taxpayer collect for each
transaction beyond a signed suggested form as found in TIP No: 19A01-09 for sales
made that are to be in compliance with the Sales and Use Tax Exemption?
LAW & DISCUSSION

Unless a specific exemption applies, s. 212.05, F.S., provides it is the legislative intent that every
person is exercising a taxable privilege that engages in the business of selling tangible personal
property1 in this state. For exercising such a privilege, a tax is levied on each taxable transaction
or incident. The tax is due and payable at the rate of 6 percent, plus any applicable surtaxes
imposed under s. 212.055, F.S., on the total consideration received for each item or article of
tangible personal property when sold at retail in this state.
Section 212.08(7)(hh), F.S., provides that solar energy systems or any component thereof are
exempt from Florida sales and use tax. It further provides that the Florida Solar Energy Center
(“FSEC”) shall from time to time certify to the DOR a list of equipment and requisite hardware
considered to be a solar energy system or a component thereof for the purposes of the
exemption from tax.
“Solar energy system” means the equipment and requisite hardware that provide and are used
for collecting, transferring, converting, storing, or using incident solar energy for water heating,
space heating, cooling, or other applications that would otherwise require the use of a
conventional source of energy such as petroleum products, natural gas, manufactured gas, or
electricity (See s. 212.02(26), F.S.).
Items that qualify for the exemption as solar energy systems are determined by the FSEC. The
FSEC has certified a list to the Department of Revenue which describes the various systems and
components that are to be considered solar energy systems. The FSEC's most recent list is
included in TIP No: 19A01-09.
1

Tangible personal property means and includes personal property which may be seen, weighed, measured, or
touched or is in any manner perceptible to the senses. See s. 212.02(19), F.S.

Technical Assistance Advisement
September 6, 2022
Florida Department of Revenue
Page 7

The FSEC’s certified list of equipment and requisite hardware considered to be a solar energy
system or component thereof which are eligible for the solar energy sales tax exemption includes
the following: collector, pumps and controls, photovoltaic power conditioning equipment,
storage unit, accessories, and integrated systems.
Tubular skylights are listed under integrated systems, and solar photovoltaic powered attic fan
ventilation systems are listed under collector; so, both tubular skylights and solar photovoltaic
powered attic fan ventilation systems would be exempt from Florida sales tax. Accessories would
be exempt from Florida sales tax when used as integral parts of a solar system.
Traditional skylights have not been certified by the FSEC. Therefore, the exemption provided for
solar energy systems would not extend to traditional skylights.
CONCLUSIONS

1. Tubular Skylights (Generic, Multiple Manufactures), Solar Photovoltaic Powered Attic Fan
   Ventilation Systems, Collector, Storage Unit, Accessories, and Integrated Systems would
   qualify for the exemption from Florida sales and use tax found in s. 212.08(7)(hh), F.S.
2. Neither the Florida Statutes nor the Florida Administrative Code provides the definition
   of Tubular Skylights. Under rules of statutory construction, the term must be given its
   plain and ordinary meaning and one looks to the dictionary for the plain and ordinary
   meaning of words. See Sudath Van Lines, Ince. vs. Department of Environmental
   Protection, 668 So.2d 209 (Fla. 1st DCA 1996).
3. Neither the Florida Statutes nor the Florida Administrative Code provides the definition
   of Solar Photovoltaic Powered Attic Fan Ventilation Systems. Under rules of statutory
   construction, the term must be given its plain and ordinary meaning and one looks to the
   dictionary for the plain and ordinary meaning of words. See Sudath Van Lines, Ince. vs.
   Department of Environmental Protection, 668 So.2d 209 (Fla. 1st DCA 1996).
4. Velux Sun Tunnel® Skylights, SkyFlex Skylights®, and Natural Light Energy Systems
   Residential Tubular Skylight would all be exempt from Florida sales and use tax under s.
   212.08(7)(hh), F.S.
5. Tubular Skylight components including accessories (connected or not connected),
   miscellaneous parts, upgrades, replacement parts for repair, additional needed reflective
   attic tubing, thermal dual layer ceiling diffusers, reflective mirrors, solar powered LED
   night lights, and dimmers would be exempt from Florida sales and use tax under s.
   212.08(7)(hh), F.S., when used exclusively for Tubular Skylights.
6. Solar Powered Attic Fans, including Natural Light Energy Systems and SkyFlex Solar Fans
   would be exempt from Florida sales and use tax. Connected accessories, upgrades, and
   replacement parts for repair would be exempt from Florida sales and use tax under s.
   212.08(7)(hh), F.S., when used exclusively for Solar Powered Attic Fan ventilation systems.

Technical Assistance Advisement
September 6, 2022
Florida Department of Revenue
Page 8

7. Traditional skylights including Solar Shades, Solar Blinds, Solar Operating Hinges for
   Venting, and their required attached components for installation, such as curbs and
   flashings, would not qualify for the exemption from Florida sales and use tax found in s.
   212.08(7)(hh), F.S.
8. The following Tubular skylights and components listed in the “Sample Invoice” you
   provided would be exempt from Florida sales and use tax under s. 212.08(7)(hh):
   o 22" SkyFlex Impact Glass Complete Tubular Skylight
   o Thermal Dual Layer Diffuser & 6" Reflective Mirrors
   o 14" VLXTZRQ Impact Glass Sun Tunnel Tubular Skylight with 4' Rigid Tube
   o VLXZTZ Solar Night Light Upgrade
   o Rigid Tube Extensions @ $59 each foot
   o Tiltable 48-Watt Solar Attic Fan w/Auto Thermosat Upgrade Set to +/-85F
   o Solar Fan Replacement Motor
   The following other skylights listed in the Sample Invoice would not qualify for the
   exemption from Florida sales and use tax found in s. 212.08(7)(hh), F.S.:
   o 2222 FCM Fixed Glass Skylight Lens with Solar Powered Shade/Blinds
   o 2246 VCS Operable Skylight with Solar Powered Venting
   o 2222 ACW4 White Wood Curb and Flashing for FCM Solar Shaded Skylight
   o 2246 ACW4 White Wood Curb and Flashing for VCS Solar Vented Skylight
   TIP No: 19A01-09 was issued on August 9, 2019, and it continues to remain in effect as
   the guideline for the exemption found in s. 212.08(7)(hh), F.S. You can sign up for due
   date reminders at Floridarevenue.com/dor/subscribe.
   The suggested form to be completed by the purchaser and presented to the seller is found
   in TIP No: 19A01-09.
   For more information concerning all the taxes administered by the Department of Revenue,
   please refer to the Department’s Internet site at:
   http://floridarevenue.com

This response constitutes a Technical Assistance Advisement under s. 213.22, F.S., which is
binding on the Department only under the 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.

Technical Assistance Advisement
September 6, 2022
Florida Department of Revenue
Page 9

You are further advised that this response and 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) 717-6839.

Kind Regards,

Xiaoxi Miao
Xiaoxi Miao
Tax Law Specialist
Technical Assistance & Dispute Resolution

XM\tadrstaff
Record ID: 709184

Technical Assistance Advisement
September 6, 2022
Florida Department of Revenue
Page 10

TADR Satisfaction Survey
The Florida Department of Revenue invites you to complete the online TADR Satisfaction Survey to help
us identify ways to improve our service to taxpayers. The survey is an opportunity to provide feedback
on your recent experience with the Department’s office of Technical Assistance and Dispute Resolution
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When you open the survey, you’ll be asked to enter the following information. This information will
enable you to complete and submit the survey.
Notification number:

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Respondent code:

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Tax type:

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Correspondence type:

Technical Assistance

If you need technical assistance accessing the survey, please email Douglas Charity at
[email protected].
Thank you.