Florida Senate - 2010 SB 788
By Senator Baker
1 A bill to be entitled
2 An act relating to the tax on sales, use, and other
3 transactions; amending s. 212.08, F.S.; expanding the
4 definition of the term “biodiesel” for certain tax
5 exemption purposes; deleting an expiration provision;
6 reenacting s. 220.192(1)(a), F.S., relating to the
7 renewable energy technologies investment tax credit,
8 to incorporate the amendment to s. 212.08, F.S., in a
9 reference thereto; providing an effective date.
11 Be It Enacted by the Legislature of the State of Florida:
13 Section 1. Paragraph (ccc) of subsection (7) of section
14 212.08, Florida Statutes, is amended to read:
15 212.08 Sales, rental, use, consumption, distribution, and
16 storage tax; specified exemptions.—The sale at retail, the
17 rental, the use, the consumption, the distribution, and the
18 storage to be used or consumed in this state of the following
19 are hereby specifically exempt from the tax imposed by this
21 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
22 entity by this chapter do not inure to any transaction that is
23 otherwise taxable under this chapter when payment is made by a
24 representative or employee of the entity by any means,
25 including, but not limited to, cash, check, or credit card, even
26 when that representative or employee is subsequently reimbursed
27 by the entity. In addition, exemptions provided to any entity by
28 this subsection do not inure to any transaction that is
29 otherwise taxable under this chapter unless the entity has
30 obtained a sales tax exemption certificate from the department
31 or the entity obtains or provides other documentation as
32 required by the department. Eligible purchases or leases made
33 with such a certificate must be in strict compliance with this
34 subsection and departmental rules, and any person who makes an
35 exempt purchase with a certificate that is not in strict
36 compliance with this subsection and the rules is liable for and
37 shall pay the tax. The department may adopt rules to administer
38 this subsection.
39 (ccc) Equipment, machinery, and other materials for
40 renewable 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 derived
44 from plant or animal matter for use as a source of energy and
45 meeting the specifications for biodiesel and biodiesel blends
46 with petroleum products as adopted by the Department of
47 Agriculture and Consumer Services. Biodiesel may refer to
48 biodiesel blends designated BXX, where XX represents the volume
49 percentage of biodiesel fuel in the blend; or
50 (II) A substitute for diesel fuel that is derived from
51 nonpetroleum renewable resources; is produced from biological
52 sources; when intended for use in motor vehicles, is registered
53 under 40 C.F.R. part 79 as a motor vehicle fuel or fuel
54 additive; and, when intended for use in non-motor-vehicle
55 applications, is properly registered as required by existing
56 federal or state law.
57 b. “Ethanol” means an anhydrous denatured alcohol produced
58 by the conversion of carbohydrates meeting the specifications
59 for fuel ethanol and fuel ethanol blends with petroleum products
60 as adopted by the Department of Agriculture and Consumer
61 Services. Ethanol may refer to fuel ethanol blends designated
62 EXX, where XX represents the volume percentage of fuel ethanol
63 in the blend.
64 c. “Hydrogen fuel cells” means equipment using hydrogen or
65 a hydrogen-rich fuel in an electrochemical process to generate
66 energy, electricity, or the transfer of heat.
67 2. The sale or use of the following in the state is exempt
68 from the tax imposed by this chapter:
69 a. Hydrogen-powered vehicles, materials incorporated into
70 hydrogen-powered vehicles, and hydrogen-fueling stations, up to
71 a limit of $2 million in tax each state fiscal year for all
73 b. Commercial stationary hydrogen fuel cells, up to a limit
74 of $1 million in tax each state fiscal year for all taxpayers.
75 c. Materials used in the distribution of biodiesel (B10
76 B100) and ethanol (E10-E100), including fueling infrastructure,
77 transportation, and storage, up to a limit of $1 million in tax
78 each state fiscal year for all taxpayers. Gasoline fueling
79 station pump retrofits for ethanol (E10-E100) distribution
80 qualify for the exemption provided in this sub-subparagraph.
81 3. The Florida Energy and Climate Commission shall provide
82 to the department a list of items eligible for the exemption
83 provided in this paragraph.
84 4.a. The exemption provided in this paragraph shall be
85 available to a purchaser only through a refund of previously
86 paid taxes. An eligible item is subject to refund one time. A
87 person who has received a refund on an eligible item shall
88 notify the next purchaser of the item that such item is no
89 longer eligible for a refund of paid taxes. This notification
90 shall be provided to each subsequent purchaser on the sales
91 invoice or other proof of purchase.
92 b. To be eligible to receive the exemption provided in this
93 paragraph, a purchaser shall file an application with the
94 Florida Energy and Climate Commission. The application shall be
95 developed by the Florida Energy and Climate Commission, in
96 consultation with the department, and shall require:
97 (I) The name and address of the person claiming the refund.
98 (II) A specific description of the purchase for which a
99 refund is sought, including, when applicable, a serial number or
100 other permanent identification number.
101 (III) The sales invoice or other proof of purchase showing
102 the amount of sales tax paid, the date of purchase, and the name
103 and address of the sales tax dealer from whom the property was
105 (IV) A sworn statement that the information provided is
106 accurate and that the requirements of this paragraph have been
108 c. Within 30 days after receipt of an application, the
109 Florida Energy and Climate Commission shall review the
110 application and shall notify the applicant of any deficiencies.
111 Upon receipt of a completed application, the Florida Energy and
112 Climate Commission shall evaluate the application for exemption
113 and issue a written certification that the applicant is eligible
114 for a refund or issue a written denial of such certification
115 within 60 days after receipt of the application. The Florida
116 Energy and Climate Commission shall provide the department with
117 a copy of each certification issued upon approval of an
119 d. Each certified applicant shall be responsible for
120 forwarding a certified copy of the application and copies of all
121 required documentation to the department within 6 months after
122 certification by the Florida Energy and Climate Commission.
123 e. A refund approved pursuant to this paragraph shall be
124 made within 30 days after formal approval by the department.
125 f. The Florida Energy and Climate Commission may adopt the
126 form for the application for a certificate, requirements for the
127 content and format of information submitted to the Florida
128 Energy and Climate Commission in support of the application,
129 other procedural requirements, and criteria by which the
130 application will be determined by rule. The department may adopt
131 all other rules pursuant to ss. 120.536(1) and 120.54 to
132 administer this paragraph, including rules establishing
133 additional forms and procedures for claiming this exemption.
134 g. The Florida Energy and Climate Commission shall be
135 responsible for ensuring that the total amounts of the
136 exemptions authorized do not exceed the limits as specified in
137 subparagraph 2.
138 5. The Florida Energy and Climate Commission shall
139 determine and publish on a regular basis the amount of sales tax
140 funds remaining in each fiscal year.
6. This paragraph expires July 1, 2010.
142 Section 2. For the purpose of incorporating the amendment
143 made by this act to section 212.08, Florida Statutes, in a
144 reference thereto, paragraph (a) of subsection (1) of section
145 220.192, Florida Statutes, is reenacted to read:
146 220.192 Renewable energy technologies investment tax
148 (1) DEFINITIONS.—For purposes of this section, the term:
149 (a) “Biodiesel” means biodiesel as defined in s.
151 Section 3. This act shall take effect July 1, 2010.