Tampa General Hospital is paying Florida sales tax on their TECO electric bills. As a nonprofit hospital they should be exempt under F.S. 212.08(7)(f). Hospital says they tried to file exemption years ago but TECO rejected it. They want me to try again. Anyone have experience with Florida hospital tax exemptions?
Tampa General Hospital sales tax exemption
TGH is definitely nonprofit - they're a public hospital district created by special act of legislature. Should be textbook exemption case.
Success! Filed new Form DR-5 with updated documentation. TECO approved exemption retroactive 18 months. Total refund $38,400 plus ongoing monthly savings of about $2,100.
TECO can be difficult on tax exemptions. Make sure TGH qualifies as "nonprofit hospital" under the specific statute definition. Some for-profit hospitals owned by nonprofits don't qualify.
I handled this for Shands Hospital in Gainesville with GRU. Florida exemption requires Form DR-5 filed with utility plus copy of IRS determination letter and articles of incorporation. The exemption language changed in 2018 - might be why TECO rejected the old application.