Senate Bill sb0438
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Florida Senate - 2007 SB 438
By Senator Margolis
35-329A-07
1 A bill to be entitled
2 An act relating to the Energy Efficient Motor
3 Vehicle Sales Tax Refund Program; creating s.
4 212.086, F.S.; providing financial incentives
5 for the purchase of an alternative motor
6 vehicle; providing that any person who
7 purchases an alternative motor vehicle from a
8 sales tax dealer is eligible for a refund of
9 the sales tax paid; requiring the alternative
10 motor vehicle to be certified under the
11 Internal Revenue Code of 1986, as amended, as a
12 new qualified hybrid motor vehicle, new
13 qualified alternative fuel motor vehicle, new
14 qualified fuel cell motor vehicle, or new
15 advanced lean-burn technology motor vehicle;
16 requiring that an application for refund be
17 filed with the Department of Revenue; providing
18 that the total dollar amount of refunds is
19 limited to the total amount of appropriations
20 in any fiscal year; authorizing a request for a
21 refund to be held for payment in the following
22 fiscal year under certain circumstances;
23 requiring the department to adopt rules;
24 providing for future repeal of the program;
25 providing an appropriation; providing an
26 effective date.
27
28 Be It Enacted by the Legislature of the State of Florida:
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30 Section 1. Section 212.086, Florida Statutes, is
31 created to read:
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Florida Senate - 2007 SB 438
35-329A-07
1 212.086 Energy Efficient Motor Vehicle Sales Tax
2 Refund Program.--
3 (1) The Energy Efficient Motor Vehicle Sales Tax
4 Refund Program is established to provide financial incentives
5 for the purchase of alternative motor vehicles as specified by
6 this section.
7 (2) Any person who purchases an alternative motor
8 vehicle from a sales tax dealer in the state is eligible for a
9 refund of the sales tax paid under this chapter. The sales tax
10 that is eligible for refund shall be computed on the sales
11 price of the alternative motor vehicle up to a maximum sales
12 price of $15,000.
13 (3) In order to qualify for the sales tax refund under
14 this section, the alternative motor vehicle must be certified
15 as a new qualified hybrid motor vehicle, new qualified
16 alternative fuel motor vehicle, new qualified fuel cell motor
17 vehicle, or new advanced lean-burn technology motor vehicle by
18 the Internal Revenue Service for the income tax credit for
19 alternative motor vehicles under s. 30B of the Internal
20 Revenue Code of 1986, as amended.
21 (4) Notwithstanding ss. 212.095 and 215.26, an
22 application for refund must be filed with the department
23 within 90 days after purchase of the alternative motor vehicle
24 and must contain the following:
25 (a) The name and address of the person claiming the
26 refund.
27 (b) A specific description of the alternative motor
28 vehicle for which a refund is sought, including the vehicle
29 identification number.
30 (c) The sales invoice or other proof of purchase
31 showing the amount of sales tax paid, the date of purchase,
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Florida Senate - 2007 SB 438
35-329A-07
1 and the name and address of the sales tax dealer from whom the
2 alternative motor vehicle was purchased.
3 (d) A sworn statement that the information provided is
4 accurate and that the requirements of this section have been
5 met.
6 (5) The total dollar amount of all refunds issued by
7 the department is limited to the total amount of
8 appropriations in any fiscal year for this program. The
9 department may approve refunds up to the amount appropriated
10 for this refund program based on the date of filing an
11 application for refund pursuant to subsection (4). If the
12 funds are insufficient during the current fiscal year, any
13 requests for refund received during that fiscal year may be
14 processed during the following fiscal year, subject to the
15 appropriation, and have priority over new applications for
16 refund filed in the following fiscal year. The provisions of
17 s. 213.255 do not apply to requests for refund which are held
18 for payment in the following fiscal year.
19 (6) The department shall adopt rules pursuant to ss.
20 120.536(1) and 120.54 to administer this section, including
21 rules establishing forms and procedures for claiming this
22 refund.
23 (7) A taxpayer who receives a refund pursuant to s.
24 212.08(7)(ccc) may not be allowed a refund provided in this
25 section.
26 (8) This section is repealed July 1, 2010.
27 Section 2. For the 2007-2008 fiscal year, the sum of
28 $___ million is appropriated from the General Revenue Fund to
29 the Administrative Trust Fund of the Department of Revenue for
30 the purpose of paying sales tax refunds as provided in this
31 act.
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Florida Senate - 2007 SB 438
35-329A-07
1 Section 3. This act shall take effect July 1, 2007.
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4 SENATE SUMMARY
5 Provides financial incentives for the purchase of an
alternative motor vehicle. Provides that any person who
6 purchases an alternative motor vehicle from a sales tax
dealer is eligible for a refund of the sales tax paid.
7 Requires that the alternative motor vehicle be certified
under the Internal Revenue Code of 1986, as amended, as a
8 new qualified hybrid motor vehicle, new qualified
alternative fuel motor vehicle, new qualified fuel cell
9 motor vehicle, or new advanced lean-burn technology motor
vehicle. Requires that an application for refund be filed
10 with the Department of Revenue. Provides that the total
dollar amount of refunds is limited to the total amount
11 of appropriations in any fiscal year. Provides that a
request for a refund may be held for payment in the
12 following fiscal year under certain circumstances.
Requires the department to adopt rules. Provides a repeal
13 date for the act. Provides an appropriation.
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