The Florida Senate

212.051  Equipment or machinery for pollution control; subject to sales or use tax.--Notwithstanding any provision to the contrary, sales, use, or privilege taxes shall be collected with respect to any facility, device, fixture, equipment or machinery used primarily for the control or abatement of pollution or contaminants from manufacturing or industrial plants or installations, and any structure, machinery or equipment installed in the reconstruction or replacement of such facility, device, fixture, equipment or machinery.

History.--s. 22, ch. 69-222.