Notice to Lakeland Electric Customers Regarding Sales and Use Tax Exemption and Obtaining an Assignment of Rights for Refunds

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 FloridaRevenue.com for 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) is needed from FloridaRevenue.com. Once the forms have been completed by the Customer, they should be mailed to Lakeland Electric address noted below or emailed 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, by mail at 501 E Lemon St., Lakeland, Fl. 33801 ATTN: LE Billing/Collections or email customerservicebilling@lakelandelectric.com
 

Lakeland Electric offers incentives to new or expanding businesses. The Lakeland Electric Economic Development Program is designed to provide a financial incentive for new commercial or industrial customers or existing customers who expand their business and add new jobs within the Lakeland Electric service area. The objective of the program is to help the City of Lakeland promote economic growth.

New and existing customers whose new demand or incremental demand meets or exceeds the minimum load at a single site of delivery and adds the minimum amount of full-time employees in the Lakeland Electric service territory are eligible for this program.

Customer discount amount will be determined by the electric service Rate Schedule. For more information, please call customer service at 863-834-9535 or read Electric Rate Tariffs under Commercial Price Plan Comparison.