As addressed within Rule 10.09(e) of the Official Baseball Rules, a sacrifice fly is not counted as a turn at bat for the batter, though the batter is credited with a run batted in.
The purpose of not counting a sacrifice fly as an at bat is to avoid penalizing hitters for a successful tactical maneuver. The sacrifice fly is one of two instances in baseball where a batter is not charged with a time at bat after putting a ball in play; the other is the sacrifice hit. However, a sacrifice fly still reduces a player's on base percentage, and a player on a hitting streak will have the hit streak end if he has no official at-bats but he has a sacrifice fly.
The sacrifice fly is credited even if another runner is put out on appeal for failing to tag up, so long as a run scores prior to the third out. In the case of a fly ball dropped for an error, the sacrifice fly is only credited if the official scorer believes the run would have scored had the ball been caught.
Since the rule was reinstated in its present form, Gil Hodges of the Dodgers holds the record for most sacrifice flies in one season with 19, in 1954; Eddie Murray holds the record for most sacrifice flies in a career with 128.
As of the 2007 season, players who have hit 115 or more career sacrifice flies: