Florida Senate - 2015                                     SB 864
       
       
        
       By Senator Soto
       
       
       
       
       
       14-00579-15                                            2015864__
    1                        A bill to be entitled                      
    2         An act relating to sales of motor vehicles powered by
    3         electricity or hydrogen; amending s. 212.08, F.S.;
    4         defining the terms “electric vehicle” and “hydrogen
    5         vehicle”; exempting the sale of an electric vehicle
    6         and a hydrogen vehicle from the sales and use tax
    7         until a specified date; providing an effective date.
    8          
    9  Be It Enacted by the Legislature of the State of Florida:
   10  
   11         Section 1.  Paragraph (nnn) is added to subsection (7) of
   12  section 212.08, Florida Statutes, to read:
   13         212.08 Sales, rental, use, consumption, distribution, and
   14  storage tax; specified exemptions.—The sale at retail, the
   15  rental, the use, the consumption, the distribution, and the
   16  storage to be used or consumed in this state of the following
   17  are hereby specifically exempt from the tax imposed by this
   18  chapter.
   19         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   20  entity by this chapter do not inure to any transaction that is
   21  otherwise taxable under this chapter when payment is made by a
   22  representative or employee of the entity by any means,
   23  including, but not limited to, cash, check, or credit card, even
   24  when that representative or employee is subsequently reimbursed
   25  by the entity. In addition, exemptions provided to any entity by
   26  this subsection do not inure to any transaction that is
   27  otherwise taxable under this chapter unless the entity has
   28  obtained a sales tax exemption certificate from the department
   29  or the entity obtains or provides other documentation as
   30  required by the department. Eligible purchases or leases made
   31  with such a certificate must be in strict compliance with this
   32  subsection and departmental rules, and any person who makes an
   33  exempt purchase with a certificate that is not in strict
   34  compliance with this subsection and the rules is liable for and
   35  shall pay the tax. The department may adopt rules to administer
   36  this subsection.
   37         (nnn) Electric and hydrogen vehicles.—The sale of an
   38  electric vehicle or a hydrogen vehicle is exempt from the tax
   39  imposed by this chapter. As used in this paragraph, the term
   40  “electric vehicle” means a motor vehicle that is powered solely
   41  by electricity produced by rechargeable storage batteries, and
   42  the term “hydrogen vehicle” means a motor vehicle that is
   43  powered solely by hydrogen used in a fuel cell or an internal
   44  combustion engine. This paragraph expires June 30, 2020.
   45         Section 2. This act shall take effect July 1, 2015.