Generally the sale of electric power or energy by an electric utility is taxable under Florida law, requiring Lakeland Electric to collect and remit sales and use tax on any sale of electric power or energy from its Customers to the Florida Department of Revenue (FDOR). However, specified Customers may be entitled to an exemption from this tax pursuant to Florida Statute or as otherwise provided by the Florida Administrative Code, Rule 12A-1.053. Those Customers may apply for and obtain a Certificate of Exemption directly from FDOR.   

Customers entitled to a tax exemption may apply for a refund from the FDOR for those taxes which may have been collected in error. An application for a refund of sales and use tax from the FDOR for taxes paid on or after July 1, 1999, must be filed within three (3) years after the date the tax was paid. Customers may contact the FDOR at dor.myflorida.com/dor additional information regarding applicable exemptions.

Lakeland Electric will issue an Assignment of Rights in lieu of a refund or credit applied to a Customer's electric bill for Sales Tax paid due to a Customer not providing a Sales Tax Exemption Certificate. Assignment of Rights Forms (State & County) are both needed from Lakeland Electric to assist in securing the refund directly from the FDOR. Once the forms have been completed by the Customer they should be mailed to Lakeland Electric address noted below, or email to Lakeland Electric at customerservicebilling@lakelandelectric.com along with a current Sales Tax Exemption Certificate for research and processing. Once the research has been completed and the refund amount confirmed, Lakeland Electric will sign and notarize the Assignment of Rights. The completed Assignment of Rights form and research will then be mailed or emailed (PDF) back to the Customer to submit to FDOR for the refund claim.

If you have any questions you may contact Lakeland Electric by phone at 863-834-1703, mail to 501 E Lemon St. Lakeland, Fl. 33801 ATTN: LE Billing/Collections or email customerservicebilling@lakelandelectric.com