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       Florida Senate - 2010                                     SB 788
       By Senator Baker
       20-00619A-10                                           2010788__
    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
   20  chapter.
   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
   72  taxpayers.
   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
  104  purchased.
  105         (IV) A sworn statement that the information provided is
  106  accurate and that the requirements of this paragraph have been
  107  met.
  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
  118  application.
  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.
  141         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
  147  credit.—
  148         (1) DEFINITIONS.—For purposes of this section, the term:
  149         (a) “Biodiesel” means biodiesel as defined in s.
  150  212.08(7)(ccc).
  151         Section 3. This act shall take effect July 1, 2010.

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