September 30, 2020
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       Florida Senate - 2010                              CS for SB 788
       
       
       
       By the Committee on Agriculture; and Senators Baker and Dean
       
       
       
       
       575-02156-10                                           2010788c1
    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; defining the terms “renewable
    6         diesel” and “renewable fuel oil” for purposes of a
    7         sales tax exemption for materials used in the
    8         distribution of such items; deleting a provision
    9         providing for the expiration of a sales tax exemption
   10         relating to renewable energy technologies; amending s.
   11         220.192, F.S.; defining the terms “renewable diesel”
   12         and “renewable fuel oil” for purposes of the renewable
   13         energy technologies investment tax credit; providing
   14         an effective date.
   15  
   16  Be It Enacted by the Legislature of the State of Florida:
   17  
   18         Section 1. Paragraph (ccc) of subsection (7) of section
   19  212.08, Florida Statutes, is amended to read:
   20         212.08 Sales, rental, use, consumption, distribution, and
   21  storage tax; specified exemptions.—The sale at retail, the
   22  rental, the use, the consumption, the distribution, and the
   23  storage to be used or consumed in this state of the following
   24  are hereby specifically exempt from the tax imposed by this
   25  chapter.
   26         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   27  entity by this chapter do not inure to any transaction that is
   28  otherwise taxable under this chapter when payment is made by a
   29  representative or employee of the entity by any means,
   30  including, but not limited to, cash, check, or credit card, even
   31  when that representative or employee is subsequently reimbursed
   32  by the entity. In addition, exemptions provided to any entity by
   33  this subsection do not inure to any transaction that is
   34  otherwise taxable under this chapter unless the entity has
   35  obtained a sales tax exemption certificate from the department
   36  or the entity obtains or provides other documentation as
   37  required by the department. Eligible purchases or leases made
   38  with such a certificate must be in strict compliance with this
   39  subsection and departmental rules, and any person who makes an
   40  exempt purchase with a certificate that is not in strict
   41  compliance with this subsection and the rules is liable for and
   42  shall pay the tax. The department may adopt rules to administer
   43  this subsection.
   44         (ccc) Equipment, machinery, and other materials for
   45  renewable energy technologies.—
   46         1. As used in this paragraph, the term:
   47         a. “Biodiesel” means:
   48         (I) The mono-alkyl esters of long-chain fatty acids derived
   49  from plant or animal matter for use as a source of energy and
   50  meeting the specifications for biodiesel and biodiesel blends
   51  with petroleum products as adopted by the Department of
   52  Agriculture and Consumer Services. Biodiesel may refer to
   53  biodiesel blends designated BXX, where XX represents the volume
   54  percentage of biodiesel fuel in the blend; or
   55         (II)A substitute for diesel fuel that is derived from
   56  nonpetroleum renewable resources; is produced from biological
   57  sources; when intended for use in motor vehicles, is registered
   58  under 40 C.F.R. part 79 as a motor vehicle fuel or fuel
   59  additive; and, when intended for use in non-motor-vehicle
   60  applications, is properly registered as required by existing
   61  federal or state law.
   62         b. “Ethanol” means an anhydrous denatured alcohol produced
   63  by the conversion of carbohydrates meeting the specifications
   64  for fuel ethanol and fuel ethanol blends with petroleum products
   65  as adopted by the Department of Agriculture and Consumer
   66  Services. Ethanol may refer to fuel ethanol blends designated
   67  EXX, where XX represents the volume percentage of fuel ethanol
   68  in the blend.
   69         c. “Hydrogen fuel cells” means equipment using hydrogen or
   70  a hydrogen-rich fuel in an electrochemical process to generate
   71  energy, electricity, or the transfer of heat.
   72         d. “Renewable diesel” means liquid fuel for use in diesel
   73  powered engines which is derived from biomass and meets the
   74  registration requirements for fuel and fuel additives
   75  established by the United States Environmental Protection Agency
   76  and the specifications and requirements adopted by the
   77  Department of Agriculture and Consumer Services.
   78         e. “Renewable fuel oil” means liquid fuel for use in fuel
   79  oil applications which is derived from biomass and meets the
   80  registration requirements for fuel and fuel additives
   81  established by the United States Environmental Protection Agency
   82  and the specifications and requirements adopted by the
   83  Department of Agriculture and Consumer Services.
   84         2. The sale or use of the following in the state is exempt
   85  from the tax imposed by this chapter:
   86         a. Hydrogen-powered vehicles, materials incorporated into
   87  hydrogen-powered vehicles, and hydrogen-fueling stations, up to
   88  a limit of $2 million in tax each state fiscal year for all
   89  taxpayers.
   90         b. Commercial stationary hydrogen fuel cells, up to a limit
   91  of $1 million in tax each state fiscal year for all taxpayers.
   92         c. Materials used in the distribution of biodiesel (B10
   93  B100), and ethanol (E10-E100), renewable diesel, and renewable
   94  fuel oil, including fueling infrastructure, transportation, and
   95  storage, up to a limit of $1 million in tax each state fiscal
   96  year for all taxpayers. Gasoline fueling station pump retrofits
   97  for ethanol (E10-E100) distribution qualify for the exemption
   98  provided in this sub-subparagraph.
   99         3. The Florida Energy and Climate Commission shall provide
  100  to the department a list of items eligible for the exemption
  101  provided in this paragraph.
  102         4.a. The exemption provided in this paragraph shall be
  103  available to a purchaser only through a refund of previously
  104  paid taxes. An eligible item is subject to refund one time. A
  105  person who has received a refund on an eligible item shall
  106  notify the next purchaser of the item that such item is no
  107  longer eligible for a refund of paid taxes. This notification
  108  shall be provided to each subsequent purchaser on the sales
  109  invoice or other proof of purchase.
  110         b. To be eligible to receive the exemption provided in this
  111  paragraph, a purchaser shall file an application with the
  112  Florida Energy and Climate Commission. The application shall be
  113  developed by the Florida Energy and Climate Commission, in
  114  consultation with the department, and shall require:
  115         (I) The name and address of the person claiming the refund.
  116         (II) A specific description of the purchase for which a
  117  refund is sought, including, when applicable, a serial number or
  118  other permanent identification number.
  119         (III) The sales invoice or other proof of purchase showing
  120  the amount of sales tax paid, the date of purchase, and the name
  121  and address of the sales tax dealer from whom the property was
  122  purchased.
  123         (IV) A sworn statement that the information provided is
  124  accurate and that the requirements of this paragraph have been
  125  met.
  126         c. Within 30 days after receipt of an application, the
  127  Florida Energy and Climate Commission shall review the
  128  application and shall notify the applicant of any deficiencies.
  129  Upon receipt of a completed application, the Florida Energy and
  130  Climate Commission shall evaluate the application for exemption
  131  and issue a written certification that the applicant is eligible
  132  for a refund or issue a written denial of such certification
  133  within 60 days after receipt of the application. The Florida
  134  Energy and Climate Commission shall provide the department with
  135  a copy of each certification issued upon approval of an
  136  application.
  137         d. Each certified applicant shall be responsible for
  138  forwarding a certified copy of the application and copies of all
  139  required documentation to the department within 6 months after
  140  certification by the Florida Energy and Climate Commission.
  141         e. A refund approved pursuant to this paragraph shall be
  142  made within 30 days after formal approval by the department.
  143         f. The Florida Energy and Climate Commission may adopt the
  144  form for the application for a certificate, requirements for the
  145  content and format of information submitted to the Florida
  146  Energy and Climate Commission in support of the application,
  147  other procedural requirements, and criteria by which the
  148  application will be determined by rule. The department may adopt
  149  all other rules pursuant to ss. 120.536(1) and 120.54 to
  150  administer this paragraph, including rules establishing
  151  additional forms and procedures for claiming this exemption.
  152         g. The Florida Energy and Climate Commission shall be
  153  responsible for ensuring that the total amounts of the
  154  exemptions authorized do not exceed the limits as specified in
  155  subparagraph 2.
  156         5. The Florida Energy and Climate Commission shall
  157  determine and publish on a regular basis the amount of sales tax
  158  funds remaining in each fiscal year.
  159         6.This paragraph expires July 1, 2010.
  160         Section 2. Section 220.192, Florida Statutes, is amended to
  161  read:
  162         220.192 Renewable energy technologies investment tax
  163  credit.—
  164         (1) DEFINITIONS.—For purposes of this section, the term:
  165         (a) “Biodiesel” means biodiesel as defined in s.
  166  212.08(7)(ccc).
  167         (b) “Corporation” includes a general partnership, limited
  168  partnership, limited liability company, unincorporated business,
  169  or other business entity, including entities taxed as
  170  partnerships for federal income tax purposes.
  171         (c) “Eligible costs” means:
  172         1. Seventy-five percent of all capital costs, operation and
  173  maintenance costs, and research and development costs incurred
  174  between July 1, 2006, and June 30, 2010, up to a limit of $3
  175  million per state fiscal year for all taxpayers, in connection
  176  with an investment in hydrogen-powered vehicles and hydrogen
  177  vehicle fueling stations in the state, including, but not
  178  limited to, the costs of constructing, installing, and equipping
  179  such technologies in the state.
  180         2. Seventy-five percent of all capital costs, operation and
  181  maintenance costs, and research and development costs incurred
  182  between July 1, 2006, and June 30, 2010, up to a limit of $1.5
  183  million per state fiscal year for all taxpayers, and limited to
  184  a maximum of $12,000 per fuel cell, in connection with an
  185  investment in commercial stationary hydrogen fuel cells in the
  186  state, including, but not limited to, the costs of constructing,
  187  installing, and equipping such technologies in the state.
  188         3. Seventy-five percent of all capital costs, operation and
  189  maintenance costs, and research and development costs incurred
  190  between July 1, 2006, and June 30, 2010, up to a limit of $6.5
  191  million per state fiscal year for all taxpayers, in connection
  192  with an investment in the production, storage, and distribution
  193  of biodiesel (B10-B100), and ethanol (E10-E100), renewable
  194  diesel, or renewable fuel oil in the state, including the costs
  195  of constructing, installing, and equipping such technologies in
  196  the state. Gasoline fueling station pump retrofits for ethanol
  197  (E10-E100) distribution qualify as an eligible cost under this
  198  subparagraph.
  199         (d) “Ethanol” means ethanol as defined in s.
  200  212.08(7)(ccc).
  201         (e) “Hydrogen fuel cell” means hydrogen fuel cell as
  202  defined in s. 212.08(7)(ccc).
  203         (f) “Renewable diesel” means renewable diesel as defined in
  204  s. 212.08(7)(ccc).
  205         (g) “Renewable fuel oil” means renewable fuel oil as
  206  defined in s. 212.08(7)(ccc).
  207         (h)(f) “Taxpayer” includes a corporation as defined in
  208  paragraph (b) or s. 220.03.
  209         Section 3. This act shall take effect July 1, 2010.

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