April 13, 2021
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HB 43

A bill to be entitled
2An act relating to the tax on sales, use, and other
3transactions; amending s. 212.08, F.S.; expanding the
4definition of the term "biodiesel" for certain tax
5exemption purposes; deleting an expiration provision;
6reenacting s. 220.192(1)(a) , F.S., relating to the
7renewable energy technologies investment tax credit, to
8incorporate the amendment to s. 212.08, F.S., in a
9reference thereto; providing an effective date.
11Be It Enacted by the Legislature of the State of Florida:
13     Section 1.  Paragraph (ccc) of subsection (7) of section
14212.08, Florida Statutes, is amended to read:
15     212.08  Sales, rental, use, consumption, distribution, and
16storage tax; specified exemptions.--The sale at retail, the
17rental, the use, the consumption, the distribution, and the
18storage to be used or consumed in this state of the following
19are hereby specifically exempt from the tax imposed by this
21     (7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any
22entity by this chapter do not inure to any transaction that is
23otherwise taxable under this chapter when payment is made by a
24representative or employee of the entity by any means,
25including, but not limited to, cash, check, or credit card, even
26when that representative or employee is subsequently reimbursed
27by the entity. In addition, exemptions provided to any entity by
28this subsection do not inure to any transaction that is
29otherwise taxable under this chapter unless the entity has
30obtained a sales tax exemption certificate from the department
31or the entity obtains or provides other documentation as
32required by the department. Eligible purchases or leases made
33with such a certificate must be in strict compliance with this
34subsection and departmental rules, and any person who makes an
35exempt purchase with a certificate that is not in strict
36compliance with this subsection and the rules is liable for and
37shall pay the tax. The department may adopt rules to administer
38this subsection.
39     (ccc)  Equipment, machinery, and other materials for
40renewable energy technologies.--
41     1.  As used in this paragraph, the term:
42     a.  "Biodiesel" means:
43     (I)  The mono-alkyl esters of long-chain fatty acids
44derived from plant or animal matter for use as a source of
45energy and meeting the specifications for biodiesel and
46biodiesel blends with petroleum products as adopted by the
47Department of Agriculture and Consumer Services. Biodiesel may
48refer to biodiesel blends designated BXX, where XX represents
49the volume percentage of biodiesel fuel in the blend; or
50     (II)  A substitute for diesel fuel that is derived from
51nonpetroleum renewable resources; is produced from biological
52sources; when intended for use in motor vehicles, is registered
53under 40 C.F.R. part 79 as a motor vehicle fuel or fuel
54additive; and, when intended for use in non-motor-vehicle
55applications, is properly registered as required by existing
56federal or state law.
57     b.  "Ethanol" means an anhydrous denatured alcohol produced
58by the conversion of carbohydrates meeting the specifications
59for fuel ethanol and fuel ethanol blends with petroleum products
60as adopted by the Department of Agriculture and Consumer
61Services. Ethanol may refer to fuel ethanol blends designated
62EXX, where XX represents the volume percentage of fuel ethanol
63in the blend.
64     c.  "Hydrogen fuel cells" means equipment using hydrogen or
65a hydrogen-rich fuel in an electrochemical process to generate
66energy, electricity, or the transfer of heat.
67     2.  The sale or use of the following in the state is exempt
68from the tax imposed by this chapter:
69     a.  Hydrogen-powered vehicles, materials incorporated into
70hydrogen-powered vehicles, and hydrogen-fueling stations, up to
71a limit of $2 million in tax each state fiscal year for all
73     b.  Commercial stationary hydrogen fuel cells, up to a
74limit of $1 million in tax each state fiscal year for all
76     c.  Materials used in the distribution of biodiesel (B10-
77B100) and ethanol (E10-E100), including fueling infrastructure,
78transportation, and storage, up to a limit of $1 million in tax
79each state fiscal year for all taxpayers. Gasoline fueling
80station pump retrofits for ethanol (E10-E100) distribution
81qualify for the exemption provided in this sub-subparagraph.
82     3.  The Florida Energy and Climate Commission shall provide
83to the department a list of items eligible for the exemption
84provided in this paragraph.
85     4.a.  The exemption provided in this paragraph shall be
86available to a purchaser only through a refund of previously
87paid taxes. An eligible item is subject to refund one time. A
88person who has received a refund on an eligible item shall
89notify the next purchaser of the item that such item is no
90longer eligible for a refund of paid taxes. This notification
91shall be provided to each subsequent purchaser on the sales
92invoice or other proof of purchase.
93     b.  To be eligible to receive the exemption provided in
94this paragraph, a purchaser shall file an application with the
95Florida Energy and Climate Commission. The application shall be
96developed by the Florida Energy and Climate Commission, in
97consultation with the department, and shall require:
98     (I)  The name and address of the person claiming the
100     (II)  A specific description of the purchase for which a
101refund is sought, including, when applicable, a serial number or
102other permanent identification number.
103     (III)  The sales invoice or other proof of purchase showing
104the amount of sales tax paid, the date of purchase, and the name
105and address of the sales tax dealer from whom the property was
107     (IV)  A sworn statement that the information provided is
108accurate and that the requirements of this paragraph have been
110     c.  Within 30 days after receipt of an application, the
111Florida Energy and Climate Commission shall review the
112application and shall notify the applicant of any deficiencies.
113Upon receipt of a completed application, the Florida Energy and
114Climate Commission shall evaluate the application for exemption
115and issue a written certification that the applicant is eligible
116for a refund or issue a written denial of such certification
117within 60 days after receipt of the application. The Florida
118Energy and Climate Commission shall provide the department with
119a copy of each certification issued upon approval of an
121     d.  Each certified applicant shall be responsible for
122forwarding a certified copy of the application and copies of all
123required documentation to the department within 6 months after
124certification by the Florida Energy and Climate Commission.
125     e.  A refund approved pursuant to this paragraph shall be
126made within 30 days after formal approval by the department.
127     f.  The Florida Energy and Climate Commission may adopt the
128form for the application for a certificate, requirements for the
129content and format of information submitted to the Florida
130Energy and Climate Commission in support of the application,
131other procedural requirements, and criteria by which the
132application will be determined by rule. The department may adopt
133all other rules pursuant to ss. 120.536(1) and 120.54 to
134administer this paragraph, including rules establishing
135additional forms and procedures for claiming this exemption.
136     g.  The Florida Energy and Climate Commission shall be
137responsible for ensuring that the total amounts of the
138exemptions authorized do not exceed the limits as specified in
139subparagraph 2.
140     5.  The Florida Energy and Climate Commission shall
141determine and publish on a regular basis the amount of sales tax
142funds remaining in each fiscal year.
143     6.  This paragraph expires July 1, 2010.
144     Section 2.  For the purpose of incorporating the amendment
145made by this act to section 212.08, Florida Statutes, in a
146reference thereto, paragraph (a) of subsection (1) of section
147220.192, Florida Statutes, is reenacted to read:
148     220.192  Renewable energy technologies investment tax
150     (1)  DEFINITIONS.--For purposes of this section, the term:
151     (a)  "Biodiesel" means biodiesel as defined in s.
153     Section 3.  This act shall take effect July 1, 2010.

CODING: Words stricken are deletions; words underlined are additions.
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