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A bill to be entitled

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An act relating to the Energy-Efficient Motor Vehicle

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Sales Tax Refund Program; creating s. 212.086, F.S.;

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providing financial incentives for the purchase of an

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alternative motor vehicle; providing that any person who

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purchases an alternative motor vehicle from a sales tax

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dealer is eligible for a refund of the sales tax paid;

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requiring the alternative motor vehicle to be certified

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under the Internal Revenue Code of 1986, as amended, as a

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new qualified hybrid motor vehicle, new qualified

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alternative fuel motor vehicle, new qualified fuel cell

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motor vehicle, or new advanced lean-burn technology motor

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vehicle; requiring that an application for refund be filed

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with the Department of Revenue; providing that the total

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dollar amount of refunds is limited to the total amount of

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appropriations in any fiscal year; authorizing a request

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for a refund to be held for payment in the following

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fiscal year under certain circumstances; requiring the

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department to adopt rules; providing for future repeal of

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the program; providing an appropriation; providing an

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effective date.

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Be It Enacted by the Legislature of the State of Florida:

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     Section 1.  Section 212.086, Florida Statutes, is created to

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read:

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     212.086 Energy-Efficient Motor Vehicle Sales Tax Refund

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Program.--

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     (1) The Energy-Efficient Motor Vehicle Sales Tax Refund

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Program is established to provide financial incentives for the

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purchase of alternative motor vehicles as specified by this

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section.

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     (2) Any person who purchases an alternative motor vehicle

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from a sales tax dealer in the state is eligible for a refund of

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the sales tax paid under this chapter. The sales tax that is

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eligible for refund shall be computed on the sales price of the

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alternative motor vehicle up to a maximum sales price of $15,000.

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     (3) In order to qualify for the sales tax refund under this

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section, the alternative motor vehicle must be certified as a new

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qualified hybrid motor vehicle, new qualified alternative fuel

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motor vehicle, new qualified fuel cell motor vehicle, or new

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advanced lean-burn technology motor vehicle by the Internal

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Revenue Service for the income tax credit for alternative motor

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vehicles under s. 30B of the Internal Revenue Code of 1986, as

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amended.

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     (4) Notwithstanding s. 215.26, an application for refund

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must be filed with the department within 90 days after purchase

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of the alternative motor vehicle and must contain the following:

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     (a) The name and address of the person claiming the refund.

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     (b) A specific description of the alternative motor vehicle

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for which a refund is sought, including the vehicle

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identification number.

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     (c) The sales invoice or other proof of purchase showing

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the amount of sales tax paid, the date of purchase, and the name

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and address of the sales tax dealer from whom the alternative

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motor vehicle was purchased.

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     (d) A sworn statement that the information provided is

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accurate and that the requirements of this section have been met.

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     (5) The total dollar amount of all refunds issued by the

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department is limited to the total amount of appropriations in

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any fiscal year for this program. The department may approve

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refunds up to the amount appropriated for this refund program

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based on the date of filing an application for refund pursuant to

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subsection (4). If the funds are insufficient during the current

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fiscal year, any requests for refund received during that fiscal

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year may be processed during the following fiscal year, subject

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to the appropriation, and have priority over new applications for

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refund filed in the following fiscal year. The provisions of s.

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213.255 do not apply to requests for refund which are held for

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payment in the following fiscal year.

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     (6) The department shall adopt rules pursuant to ss.

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120.536(1) and 120.54 to administer this section, including rules

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establishing forms and procedures for claiming this refund.

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     (7) A taxpayer who receives a refund pursuant to s.

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212.08(7)(ccc) may not be allowed a refund provided in this

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section.

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     (8) This section is repealed July 1, 2011.

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     Section 2. For the 2007-2008 fiscal year, the sum of $___

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million is appropriated from the General Revenue Fund to the

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Administrative Trust Fund of the Department of Revenue for the

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purpose of paying sales tax refunds as provided in this act.

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     Section 3.  This act shall take effect July 1, 2008.