Senate Bill sb2332
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Florida Senate - 2006 SB 2332
By Senator Dockery
15-1523A-06
1 A bill to be entitled
2 An act relating to gross receipts taxes on
3 manufacturing; amending s. 203.01, F.S.;
4 providing a tax exemption for electricity sold
5 to manufacturers, after a specified amount in
6 tax has been paid in a calendar year, to the
7 extent that the tax savings are invested in
8 energy conservation measures as specified;
9 providing for calculation of the exemption;
10 defining terms; providing that the exemption is
11 available by refund; authorizing the Department
12 of Revenue to adopt rules relating to the
13 refund procedures; requiring that such refunds
14 be paid from general revenue; providing for
15 retroactivity; providing for future repeal;
16 providing an effective date.
17
18 Be It Enacted by the Legislature of the State of Florida:
19
20 Section 1. Paragraph (e) is added to subsection (3) of
21 section 203.01, Florida Statutes, to read:
22 203.01 Tax on gross receipts for utility and
23 communications services.--
24 (3) The tax imposed by subsection (1) does not apply
25 to:
26 (e)1. The sale or transportation to, or use of
27 electricity by, a person described in s. 212.08(7)(ff)2., if
28 the electricity is for use at a fixed location for which at
29 least $50,000 in gross receipts tax has been paid pursuant to
30 subsection (1) on electricity consumed at that location during
31 the calendar year and if the person can demonstrate that the
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Florida Senate - 2006 SB 2332
15-1523A-06
1 person has spent for energy conservation measures at that
2 fixed location the amount of tax savings allowed to that
3 person as an exemption by this paragraph.
4 2. If the amount of taxes above $50,000 which
5 otherwise would be due by a person exceeds the amount of
6 qualifying expenditures for energy conservation measures by
7 the person in a calendar year, the exemption shall be capped
8 in that calendar year at the amount of qualifying expenditures
9 for energy conservation measures. However, if the amount of
10 qualifying expenditures for energy conservation measures by a
11 person exceeds the amount of taxes above $50,000 which
12 otherwise would be due in a calendar year by the person, the
13 exemption shall be capped for the year at the amount of taxes
14 otherwise due, but excess qualifying expenditures for energy
15 conservation measures may be carried forward and applied as
16 qualifying expenditures for up to 2 subsequent calendar years.
17 3. For purposes of this exemption, the term "fixed
18 location" means one or more contiguous manufacturing sites and
19 functionally related contiguous parcels owned or operated by
20 the person eligible for the exemption.
21 4. For purposes of this exemption, the term "energy
22 conservation measure" includes any expenditure for a measure
23 that is certified by a licensed Florida professional engineer
24 to reduce electrical demand, measured in kilowatts; reduce
25 fossil fuel demand; reduce the required energy measured in
26 kilowatt hours which would otherwise be needed absent the
27 conservation measures; or reduce expenses necessary to provide
28 renewable energy generation as defined by law, including
29 operation and maintenance expenses.
30 5. This exemption shall be available by refund paid by
31 the Department of Revenue. An application for refund must be
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Florida Senate - 2006 SB 2332
15-1523A-06
1 made to the Department of Revenue on or before May 1 for
2 refunds earned during the prior calendar year. The Department
3 of Revenue may develop by rule the forms and procedures for
4 the refund application. All provisions relating to challenging
5 a denial of a refund apply to refunds authorized under this
6 paragraph. Notwithstanding the provisions of s. 215.26,
7 refunds paid pursuant to this paragraph shall be paid from the
8 General Revenue Fund and not from the Public Education Capital
9 Outlay and Debt Service Trust Fund.
10 6. The exemption allowed under this paragraph expires
11 on December 31, 2015, except to the extent of any remaining
12 carryforward of qualifying expenditures for energy
13 conservation measures.
14 Section 2. This act shall take effect upon becoming a
15 law and shall apply retroactively to January 1, 2006, with
16 regard to taxes paid and expenditures for energy conservation
17 measures made in calendar year 2006, and to calendar years
18 thereafter.
19
20 *****************************************
21 SENATE SUMMARY
22 Provides an exemption from the gross receipts tax on
manufacturing for electricity sold to manufacturers,
23 after at least $50,000 in taxes has been paid in a
calendar year for electricity consumed at a fixed
24 location, to the extent that the tax savings are invested
in energy conservation measures at the fixed location.
25 Provides for calculation of the exemption. Defines the
terms "energy conservation measure" and "fixed location."
26 Provides that the exemption is available by refund.
Authorizes the Department of Revenue to adopt rules
27 relating to the refund procedures. Requires that such
refunds be paid from general revenue. Provides for
28 retroactivity. Provides for future repeal.
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31
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