Biogas from a landfill processing equipment

From the 2024 DOR Tax Exemption Study

82.08.900(1)(a); 82.12.900(1) - Biogas from a landfill processing equipment Description Persons purchasing equipment necessary to process biogas from a landfill into marketable coproducts, including but not limited to biogas conditioning, compression, and electrical generation equipment, or to services rendered in respect to installing, constructing, repairing, cleaning, altering, or improving equipment necessary to process biogas from a landfill into marketable coproducts are exempt from retail sales and use tax. A person claiming this exemption must keep records necessary for the department to verify eligibility and provide an exemption certificate to the seller. Purpose To support landfills in order to stimulate investment in biogas capture and conditioning, compression, nutrient recovery, and use of renewable natural gas for heating, electricity generation, and transportation fuel. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.149 $0.149 $0.149 $0.149 Local Taxes $0.047 $0.047 $0.047 $0.047 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full re