Florida Senate - 2016 SB 366 By Senator Soto 14-00540-16 2016366__ 1 A bill to be entitled 2 An act relating to a sales and use tax exemption for 3 hybrid vehicles; amending s. 212.08, F.S.; exempting 4 the sale of a hybrid vehicle from the sales and use 5 tax; defining the term “hybrid vehicle”; providing for 6 expiration; providing an effective date. 7 8 Be It Enacted by the Legislature of the State of Florida: 9 10 Section 1. Paragraph (ooo) is added to subsection (7) of 11 section 212.08, Florida Statutes, to read: 12 212.08 Sales, rental, use, consumption, distribution, and 13 storage tax; specified exemptions.—The sale at retail, the 14 rental, the use, the consumption, the distribution, and the 15 storage to be used or consumed in this state of the following 16 are hereby specifically exempt from the tax imposed by this 17 chapter. 18 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any 19 entity by this chapter do not inure to any transaction that is 20 otherwise taxable under this chapter when payment is made by a 21 representative or employee of the entity by any means, 22 including, but not limited to, cash, check, or credit card, even 23 when that representative or employee is subsequently reimbursed 24 by the entity. In addition, exemptions provided to any entity by 25 this subsection do not inure to any transaction that is 26 otherwise taxable under this chapter unless the entity has 27 obtained a sales tax exemption certificate from the department 28 or the entity obtains or provides other documentation as 29 required by the department. Eligible purchases or leases made 30 with such a certificate must be in strict compliance with this 31 subsection and departmental rules, and any person who makes an 32 exempt purchase with a certificate that is not in strict 33 compliance with this subsection and the rules is liable for and 34 shall pay the tax. The department may adopt rules to administer 35 this subsection. 36 (ooo) Hybrid vehicles.—The sale of a hybrid vehicle is 37 exempt from the tax imposed by this chapter. As used in this 38 paragraph, the term “hybrid vehicle” means a motor vehicle that 39 draws propulsion energy from onboard sources of stored energy 40 which are both an internal combustion or a heat engine using 41 combustible fuel and a rechargeable energy-storage system. This 42 paragraph expires June 30, 2021. 43 Section 2. This act shall take effect July 1, 2016.