Florida Senate - 2023                        COMMITTEE AMENDMENT
       Bill No. SB 284
       
       
       
       
       
       
                                Ì761046#Î761046                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  02/21/2023           .                                
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       The Committee on Governmental Oversight and Accountability
       (Brodeur) recommended the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Before line 20
    4  insert:
    5         Section 1. Paragraph (qqq) is added to subsection (7) of
    6  section 212.08, Florida Statutes, to read:
    7         212.08 Sales, rental, use, consumption, distribution, and
    8  storage tax; specified exemptions.—The sale at retail, the
    9  rental, the use, the consumption, the distribution, and the
   10  storage to be used or consumed in this state of the following
   11  are hereby specifically exempt from the tax imposed by this
   12  chapter.
   13         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   14  entity by this chapter do not inure to any transaction that is
   15  otherwise taxable under this chapter when payment is made by a
   16  representative or employee of the entity by any means,
   17  including, but not limited to, cash, check, or credit card, even
   18  when that representative or employee is subsequently reimbursed
   19  by the entity. In addition, exemptions provided to any entity by
   20  this subsection do not inure to any transaction that is
   21  otherwise taxable under this chapter unless the entity has
   22  obtained a sales tax exemption certificate from the department
   23  or the entity obtains or provides other documentation as
   24  required by the department. Eligible purchases or leases made
   25  with such a certificate must be in strict compliance with this
   26  subsection and departmental rules, and any person who makes an
   27  exempt purchase with a certificate that is not in strict
   28  compliance with this subsection and the rules is liable for and
   29  shall pay the tax. The department may adopt rules to administer
   30  this subsection.
   31         (qqq) Electric vehicle conversion components and labor.—
   32         1. As used in this paragraph, the term “electric vehicle
   33  conversion” means replacing the gas or diesel powertrain
   34  technology of a motor vehicle with 100 percent battery electric
   35  powertrain technology.
   36         2. Electric vehicle components and labor hours used for
   37  electric vehicle conversion are exempt from the tax imposed by
   38  this chapter.
   39  
   40  ================= T I T L E  A M E N D M E N T ================
   41  And the title is amended as follows:
   42         Delete line 2
   43  and insert:
   44         An act relating to energy; amending s. 212.08, F.S.;
   45         defining the term “electric vehicle conversion”;
   46         exempting certain components and labor used for
   47         electric vehicle conversion from sales tax; amending
   48         s. 286.29, F.S.;