| 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.; providing |
| 4 | additional definitions for purposes of the exemption for |
| 5 | sales or use of equipment, machinery, and other materials |
| 6 | for renewable energy technologies; including under the |
| 7 | exemption materials used in distributing renewable diesel |
| 8 | fuel and renewable fuel oil; delaying expiration of the |
| 9 | exemption; amending s. 220.192, F.S.; providing additional |
| 10 | definitions for purposes of the renewable energy |
| 11 | technologies investment tax credit; extending application |
| 12 | of the credit; providing an effective date. |
| 13 |
|
| 14 | Be It Enacted by the Legislature of the State of Florida: |
| 15 |
|
| 16 | Section 1. Paragraph (ccc) of subsection (7) of section |
| 17 | 212.08, Florida Statutes, is amended to read: |
| 18 | 212.08 Sales, rental, use, consumption, distribution, and |
| 19 | storage tax; specified exemptions.-The sale at retail, the |
| 20 | rental, the use, the consumption, the distribution, and the |
| 21 | storage to be used or consumed in this state of the following |
| 22 | are hereby specifically exempt from the tax imposed by this |
| 23 | chapter. |
| 24 | (7) MISCELLANEOUS EXEMPTIONS.-Exemptions provided to any |
| 25 | entity by this chapter do not inure to any transaction that is |
| 26 | otherwise taxable under this chapter when payment is made by a |
| 27 | representative or employee of the entity by any means, |
| 28 | including, but not limited to, cash, check, or credit card, even |
| 29 | when that representative or employee is subsequently reimbursed |
| 30 | by the entity. In addition, exemptions provided to any entity by |
| 31 | this subsection do not inure to any transaction that is |
| 32 | otherwise taxable under this chapter unless the entity has |
| 33 | obtained a sales tax exemption certificate from the department |
| 34 | or the entity obtains or provides other documentation as |
| 35 | required by the department. Eligible purchases or leases made |
| 36 | with such a certificate must be in strict compliance with this |
| 37 | subsection and departmental rules, and any person who makes an |
| 38 | exempt purchase with a certificate that is not in strict |
| 39 | compliance with this subsection and the rules is liable for and |
| 40 | shall pay the tax. The department may adopt rules to administer |
| 41 | this subsection. |
| 42 | (ccc) Equipment, machinery, and other materials for |
| 43 | renewable energy technologies.- |
| 44 | 1. As used in this paragraph, the term: |
| 45 | a. "Biodiesel" means the mono-alkyl esters of long-chain |
| 46 | fatty acids derived from plant or animal matter for use as a |
| 47 | source of energy and meeting the specifications for biodiesel |
| 48 | and biodiesel blends with petroleum products as adopted by the |
| 49 | Department of Agriculture and Consumer Services. Biodiesel may |
| 50 | refer to biodiesel blends designated BXX, where XX represents |
| 51 | the volume percentage of biodiesel fuel in the blend. |
| 52 | b. "Ethanol" means an anhydrous denatured alcohol produced |
| 53 | by the conversion of carbohydrates meeting the specifications |
| 54 | for fuel ethanol and fuel ethanol blends with petroleum products |
| 55 | as adopted by the Department of Agriculture and Consumer |
| 56 | Services. Ethanol may refer to fuel ethanol blends designated |
| 57 | EXX, where XX represents the volume percentage of fuel ethanol |
| 58 | in the blend. |
| 59 | c. "Hydrogen fuel cells" means equipment using hydrogen or |
| 60 | a hydrogen-rich fuel in an electrochemical process to generate |
| 61 | energy, electricity, or the transfer of heat. |
| 62 | d. "Renewable diesel fuel" means liquid fuel for use in |
| 63 | diesel-powered engines which is derived from biomass and meets |
| 64 | the registration requirements for fuel and fuel additives |
| 65 | established by the United States Environmental Protection Agency |
| 66 | and the specifications and requirements as adopted by the |
| 67 | Department of Agriculture and Consumer Services. |
| 68 | e. "Renewable fuel oil" means liquid fuel for use in fuel |
| 69 | oil applications which is derived from biomass and meets the |
| 70 | registration requirements for fuel and fuel additives |
| 71 | established by the United States Environmental Protection Agency |
| 72 | and the specifications and requirements as adopted by the |
| 73 | Department of Agriculture and Consumer Services. |
| 74 | 2. The sale or use of the following in the state is exempt |
| 75 | from the tax imposed by this chapter: |
| 76 | a. Hydrogen-powered vehicles, materials incorporated into |
| 77 | hydrogen-powered vehicles, and hydrogen-fueling stations, up to |
| 78 | a limit of $2 million in tax each state fiscal year for all |
| 79 | taxpayers. |
| 80 | b. Commercial stationary hydrogen fuel cells, up to a |
| 81 | limit of $1 million in tax each state fiscal year for all |
| 82 | taxpayers. |
| 83 | c. Materials used in the distribution of biodiesel (B10- |
| 84 | B100), and ethanol (E10-E100), renewable diesel fuel, and |
| 85 | renewable fuel oil, including fueling infrastructure, |
| 86 | transportation, and storage, up to a limit of $1 million in tax |
| 87 | each state fiscal year for all taxpayers. Gasoline fueling |
| 88 | station pump retrofits for ethanol (E10-E100) distribution |
| 89 | qualify for the exemption provided in this sub-subparagraph. |
| 90 | 3. The Florida Energy and Climate Commission shall provide |
| 91 | to the department a list of items eligible for the exemption |
| 92 | provided in this paragraph. |
| 93 | 4.a. The exemption provided in this paragraph shall be |
| 94 | available to a purchaser only through a refund of previously |
| 95 | paid taxes. An eligible item is subject to refund one time. A |
| 96 | person who has received a refund on an eligible item shall |
| 97 | notify the next purchaser of the item that such item is no |
| 98 | longer eligible for a refund of paid taxes. This notification |
| 99 | shall be provided to each subsequent purchaser on the sales |
| 100 | invoice or other proof of purchase. |
| 101 | b. To be eligible to receive the exemption provided in |
| 102 | this paragraph, a purchaser shall file an application with the |
| 103 | Florida Energy and Climate Commission. The application shall be |
| 104 | developed by the Florida Energy and Climate Commission, in |
| 105 | consultation with the department, and shall require: |
| 106 | (I) The name and address of the person claiming the |
| 107 | refund. |
| 108 | (II) A specific description of the purchase for which a |
| 109 | refund is sought, including, when applicable, a serial number or |
| 110 | other permanent identification number. |
| 111 | (III) The sales invoice or other proof of purchase showing |
| 112 | the amount of sales tax paid, the date of purchase, and the name |
| 113 | and address of the sales tax dealer from whom the property was |
| 114 | purchased. |
| 115 | (IV) A sworn statement that the information provided is |
| 116 | accurate and that the requirements of this paragraph have been |
| 117 | met. |
| 118 | c. Within 30 days after receipt of an application, the |
| 119 | Florida Energy and Climate Commission shall review the |
| 120 | application and shall notify the applicant of any deficiencies. |
| 121 | Upon receipt of a completed application, the Florida Energy and |
| 122 | Climate Commission shall evaluate the application for exemption |
| 123 | and issue a written certification that the applicant is eligible |
| 124 | for a refund or issue a written denial of such certification |
| 125 | within 60 days after receipt of the application. The Florida |
| 126 | Energy and Climate Commission shall provide the department with |
| 127 | a copy of each certification issued upon approval of an |
| 128 | application. |
| 129 | d. Each certified applicant shall be responsible for |
| 130 | forwarding a certified copy of the application and copies of all |
| 131 | required documentation to the department within 6 months after |
| 132 | certification by the Florida Energy and Climate Commission. |
| 133 | e. A refund approved pursuant to this paragraph shall be |
| 134 | made within 30 days after formal approval by the department. |
| 135 | f. The Florida Energy and Climate Commission may adopt the |
| 136 | form for the application for a certificate, requirements for the |
| 137 | content and format of information submitted to the Florida |
| 138 | Energy and Climate Commission in support of the application, |
| 139 | other procedural requirements, and criteria by which the |
| 140 | application will be determined by rule. The department may adopt |
| 141 | all other rules pursuant to ss. 120.536(1) and 120.54 to |
| 142 | administer this paragraph, including rules establishing |
| 143 | additional forms and procedures for claiming this exemption. |
| 144 | g. The Florida Energy and Climate Commission shall be |
| 145 | responsible for ensuring that the total amounts of the |
| 146 | exemptions authorized do not exceed the limits as specified in |
| 147 | subparagraph 2. |
| 148 | 5. The Florida Energy and Climate Commission shall |
| 149 | determine and publish on a regular basis the amount of sales tax |
| 150 | funds remaining in each fiscal year. |
| 151 | 6. This paragraph expires July 1, 2015 2010. |
| 152 | Section 2. Subsection (1) of section 220.192, Florida |
| 153 | Statutes, is amended to read: |
| 154 | 220.192 Renewable energy technologies investment tax |
| 155 | credit.- |
| 156 | (1) DEFINITIONS.-For purposes of this section, the term: |
| 157 | (a) "Biodiesel" means biodiesel as defined in s. |
| 158 | 212.08(7)(ccc). |
| 159 | (b) "Corporation" includes a general partnership, limited |
| 160 | partnership, limited liability company, unincorporated business, |
| 161 | or other business entity, including entities taxed as |
| 162 | partnerships for federal income tax purposes. |
| 163 | (c) "Eligible costs" means: |
| 164 | 1. Seventy-five percent of all capital costs, operation |
| 165 | and maintenance costs, and research and development costs |
| 166 | incurred between July 1, 2006, and June 30, 2015 2010, up to a |
| 167 | limit of $3 million per state fiscal year for all taxpayers, in |
| 168 | connection with an investment in hydrogen-powered vehicles and |
| 169 | hydrogen vehicle fueling stations in the state, including, but |
| 170 | not limited to, the costs of constructing, installing, and |
| 171 | equipping such technologies in the state. |
| 172 | 2. Seventy-five percent of all capital costs, operation |
| 173 | and maintenance costs, and research and development costs |
| 174 | incurred between July 1, 2006, and June 30, 2015 2010, up to a |
| 175 | limit of $1.5 million per state fiscal year for all taxpayers, |
| 176 | and limited to a maximum of $12,000 per fuel cell, in connection |
| 177 | with an investment in commercial stationary hydrogen fuel cells |
| 178 | in the state, including, but not limited to, the costs of |
| 179 | constructing, installing, and equipping such technologies in the |
| 180 | state. |
| 181 | 3. Seventy-five percent of all capital costs, operation |
| 182 | and maintenance costs, and research and development costs |
| 183 | incurred between July 1, 2006, and June 30, 2015 2010, up to a |
| 184 | limit of $6.5 million per state fiscal year for all taxpayers, |
| 185 | in connection with an investment in the production, storage, and |
| 186 | distribution of biodiesel (B10-B100), and ethanol (E10-E100), |
| 187 | renewable diesel fuel, and renewable fuel oil in the state, |
| 188 | including the costs of constructing, installing, and equipping |
| 189 | such technologies in the state. Gasoline fueling station pump |
| 190 | retrofits for ethanol (E10-E100) distribution qualify as an |
| 191 | eligible cost under this subparagraph. |
| 192 | (d) "Ethanol" means ethanol as defined in s. |
| 193 | 212.08(7)(ccc). |
| 194 | (e) "Hydrogen fuel cell" means hydrogen fuel cell as |
| 195 | defined in s. 212.08(7)(ccc). |
| 196 | (f) "Renewable diesel fuel" means renewable diesel fuel as |
| 197 | defined in s. 212.08(7)(ccc). |
| 198 | (g) "Renewable fuel oil" means renewable fuel oil as |
| 199 | defined in s. 212.08(7)(ccc). |
| 200 | (h)(f) "Taxpayer" includes a corporation as defined in |
| 201 | paragraph (b) or s. 220.03. |
| 202 | Section 3. This act shall take effect July 1, 2010. |