April 13, 2021
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CS/HB 43

1
A bill to be entitled
2An act relating to the tax on sales, use, and other
3transactions; amending s. 212.08, F.S.; providing
4additional definitions for purposes of the exemption for
5sales or use of equipment, machinery, and other materials
6for renewable energy technologies; including under the
7exemption materials used in distributing renewable diesel
8fuel and renewable fuel oil; delaying expiration of the
9exemption; amending s. 220.192, F.S.; providing additional
10definitions for purposes of the renewable energy
11technologies investment tax credit; extending application
12of the credit; providing an effective date.
13
14Be It Enacted by the Legislature of the State of Florida:
15
16     Section 1.  Paragraph (ccc) of subsection (7) of section
17212.08, Florida Statutes, is amended to read:
18     212.08  Sales, rental, use, consumption, distribution, and
19storage tax; specified exemptions.-The sale at retail, the
20rental, the use, the consumption, the distribution, and the
21storage to be used or consumed in this state of the following
22are hereby specifically exempt from the tax imposed by this
23chapter.
24     (7)  MISCELLANEOUS EXEMPTIONS.-Exemptions provided to any
25entity by this chapter do not inure to any transaction that is
26otherwise taxable under this chapter when payment is made by a
27representative or employee of the entity by any means,
28including, but not limited to, cash, check, or credit card, even
29when that representative or employee is subsequently reimbursed
30by the entity. In addition, exemptions provided to any entity by
31this subsection do not inure to any transaction that is
32otherwise taxable under this chapter unless the entity has
33obtained a sales tax exemption certificate from the department
34or the entity obtains or provides other documentation as
35required by the department. Eligible purchases or leases made
36with such a certificate must be in strict compliance with this
37subsection and departmental rules, and any person who makes an
38exempt purchase with a certificate that is not in strict
39compliance with this subsection and the rules is liable for and
40shall pay the tax. The department may adopt rules to administer
41this subsection.
42     (ccc)  Equipment, machinery, and other materials for
43renewable energy technologies.-
44     1.  As used in this paragraph, the term:
45     a.  "Biodiesel" means the mono-alkyl esters of long-chain
46fatty acids derived from plant or animal matter for use as a
47source of energy and meeting the specifications for biodiesel
48and biodiesel blends with petroleum products as adopted by the
49Department of Agriculture and Consumer Services. Biodiesel may
50refer to biodiesel blends designated BXX, where XX represents
51the volume percentage of biodiesel fuel in the blend.
52     b.  "Ethanol" means an anhydrous denatured alcohol produced
53by the conversion of carbohydrates meeting the specifications
54for fuel ethanol and fuel ethanol blends with petroleum products
55as adopted by the Department of Agriculture and Consumer
56Services. Ethanol may refer to fuel ethanol blends designated
57EXX, where XX represents the volume percentage of fuel ethanol
58in the blend.
59     c.  "Hydrogen fuel cells" means equipment using hydrogen or
60a hydrogen-rich fuel in an electrochemical process to generate
61energy, electricity, or the transfer of heat.
62     d.  "Renewable diesel fuel" means liquid fuel for use in
63diesel-powered engines which is derived from biomass and meets
64the registration requirements for fuel and fuel additives
65established by the United States Environmental Protection Agency
66and the specifications and requirements as adopted by the
67Department of Agriculture and Consumer Services.
68     e.  "Renewable fuel oil" means liquid fuel for use in fuel
69oil applications which is derived from biomass and meets the
70registration requirements for fuel and fuel additives
71established by the United States Environmental Protection Agency
72and the specifications and requirements as adopted by the
73Department of Agriculture and Consumer Services.
74     2.  The sale or use of the following in the state is exempt
75from the tax imposed by this chapter:
76     a.  Hydrogen-powered vehicles, materials incorporated into
77hydrogen-powered vehicles, and hydrogen-fueling stations, up to
78a limit of $2 million in tax each state fiscal year for all
79taxpayers.
80     b.  Commercial stationary hydrogen fuel cells, up to a
81limit of $1 million in tax each state fiscal year for all
82taxpayers.
83     c.  Materials used in the distribution of biodiesel (B10-
84B100), and ethanol (E10-E100), renewable diesel fuel, and
85renewable fuel oil, including fueling infrastructure,
86transportation, and storage, up to a limit of $1 million in tax
87each state fiscal year for all taxpayers. Gasoline fueling
88station pump retrofits for ethanol (E10-E100) distribution
89qualify for the exemption provided in this sub-subparagraph.
90     3.  The Florida Energy and Climate Commission shall provide
91to the department a list of items eligible for the exemption
92provided in this paragraph.
93     4.a.  The exemption provided in this paragraph shall be
94available to a purchaser only through a refund of previously
95paid taxes. An eligible item is subject to refund one time. A
96person who has received a refund on an eligible item shall
97notify the next purchaser of the item that such item is no
98longer eligible for a refund of paid taxes. This notification
99shall be provided to each subsequent purchaser on the sales
100invoice or other proof of purchase.
101     b.  To be eligible to receive the exemption provided in
102this paragraph, a purchaser shall file an application with the
103Florida Energy and Climate Commission. The application shall be
104developed by the Florida Energy and Climate Commission, in
105consultation with the department, and shall require:
106     (I)  The name and address of the person claiming the
107refund.
108     (II)  A specific description of the purchase for which a
109refund is sought, including, when applicable, a serial number or
110other permanent identification number.
111     (III)  The sales invoice or other proof of purchase showing
112the amount of sales tax paid, the date of purchase, and the name
113and address of the sales tax dealer from whom the property was
114purchased.
115     (IV)  A sworn statement that the information provided is
116accurate and that the requirements of this paragraph have been
117met.
118     c.  Within 30 days after receipt of an application, the
119Florida Energy and Climate Commission shall review the
120application and shall notify the applicant of any deficiencies.
121Upon receipt of a completed application, the Florida Energy and
122Climate Commission shall evaluate the application for exemption
123and issue a written certification that the applicant is eligible
124for a refund or issue a written denial of such certification
125within 60 days after receipt of the application. The Florida
126Energy and Climate Commission shall provide the department with
127a copy of each certification issued upon approval of an
128application.
129     d.  Each certified applicant shall be responsible for
130forwarding a certified copy of the application and copies of all
131required documentation to the department within 6 months after
132certification by the Florida Energy and Climate Commission.
133     e.  A refund approved pursuant to this paragraph shall be
134made within 30 days after formal approval by the department.
135     f.  The Florida Energy and Climate Commission may adopt the
136form for the application for a certificate, requirements for the
137content and format of information submitted to the Florida
138Energy and Climate Commission in support of the application,
139other procedural requirements, and criteria by which the
140application will be determined by rule. The department may adopt
141all other rules pursuant to ss. 120.536(1) and 120.54 to
142administer this paragraph, including rules establishing
143additional forms and procedures for claiming this exemption.
144     g.  The Florida Energy and Climate Commission shall be
145responsible for ensuring that the total amounts of the
146exemptions authorized do not exceed the limits as specified in
147subparagraph 2.
148     5.  The Florida Energy and Climate Commission shall
149determine and publish on a regular basis the amount of sales tax
150funds remaining in each fiscal year.
151     6.  This paragraph expires July 1, 2015 2010.
152     Section 2.  Subsection (1) of section 220.192, Florida
153Statutes, is amended to read:
154     220.192  Renewable energy technologies investment tax
155credit.-
156     (1)  DEFINITIONS.-For purposes of this section, the term:
157     (a)  "Biodiesel" means biodiesel as defined in s.
158212.08(7)(ccc).
159     (b)  "Corporation" includes a general partnership, limited
160partnership, limited liability company, unincorporated business,
161or other business entity, including entities taxed as
162partnerships for federal income tax purposes.
163     (c)  "Eligible costs" means:
164     1.  Seventy-five percent of all capital costs, operation
165and maintenance costs, and research and development costs
166incurred between July 1, 2006, and June 30, 2015 2010, up to a
167limit of $3 million per state fiscal year for all taxpayers, in
168connection with an investment in hydrogen-powered vehicles and
169hydrogen vehicle fueling stations in the state, including, but
170not limited to, the costs of constructing, installing, and
171equipping such technologies in the state.
172     2.  Seventy-five percent of all capital costs, operation
173and maintenance costs, and research and development costs
174incurred between July 1, 2006, and June 30, 2015 2010, up to a
175limit of $1.5 million per state fiscal year for all taxpayers,
176and limited to a maximum of $12,000 per fuel cell, in connection
177with an investment in commercial stationary hydrogen fuel cells
178in the state, including, but not limited to, the costs of
179constructing, installing, and equipping such technologies in the
180state.
181     3.  Seventy-five percent of all capital costs, operation
182and maintenance costs, and research and development costs
183incurred between July 1, 2006, and June 30, 2015 2010, up to a
184limit of $6.5 million per state fiscal year for all taxpayers,
185in connection with an investment in the production, storage, and
186distribution of biodiesel (B10-B100), and ethanol (E10-E100),
187renewable diesel fuel, and renewable fuel oil in the state,
188including the costs of constructing, installing, and equipping
189such technologies in the state. Gasoline fueling station pump
190retrofits for ethanol (E10-E100) distribution qualify as an
191eligible cost under this subparagraph.
192     (d)  "Ethanol" means ethanol as defined in s.
193212.08(7)(ccc).
194     (e)  "Hydrogen fuel cell" means hydrogen fuel cell as
195defined in s. 212.08(7)(ccc).
196     (f)  "Renewable diesel fuel" means renewable diesel fuel as
197defined in s. 212.08(7)(ccc).
198     (g)  "Renewable fuel oil" means renewable fuel oil as
199defined in s. 212.08(7)(ccc).
200     (h)(f)  "Taxpayer" includes a corporation as defined in
201paragraph (b) or s. 220.03.
202     Section 3.  This act shall take effect July 1, 2010.


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