HB 0805

A bill to be entitled
2An act relating to an exemption from the tax on sales,
3use, and other transactions for solar energy systems;
4amending s. 212.08, F.S.; deleting a scheduled repeal of
5such exemption; providing an effective date.
7Be It Enacted by the Legislature of the State of Florida:
9     Section 1.  Paragraph (hh) of subsection (7) of section
10212.08, Florida Statutes, is amended to read:
11     212.08  Sales, rental, use, consumption, distribution, and
12storage tax; specified exemptions.--The sale at retail, the
13rental, the use, the consumption, the distribution, and the
14storage to be used or consumed in this state of the following
15are hereby specifically exempt from the tax imposed by this
17     (7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any
18entity by this chapter do not inure to any transaction that is
19otherwise taxable under this chapter when payment is made by a
20representative or employee of the entity by any means,
21including, but not limited to, cash, check, or credit card, even
22when that representative or employee is subsequently reimbursed
23by the entity. In addition, exemptions provided to any entity by
24this subsection do not inure to any transaction that is
25otherwise taxable under this chapter unless the entity has
26obtained a sales tax exemption certificate from the department
27or the entity obtains or provides other documentation as
28required by the department. Eligible purchases or leases made
29with such a certificate must be in strict compliance with this
30subsection and departmental rules, and any person who makes an
31exempt purchase with a certificate that is not in strict
32compliance with this subsection and the rules is liable for and
33shall pay the tax. The department may adopt rules to administer
34this subsection.
35     (hh)  Solar energy systems.--Also exempt are solar energy
36systems or any component thereof. The Florida Solar Energy
37Center shall from time to time certify to the department a list
38of equipment and requisite hardware considered to be a solar
39energy system or a component thereof. This exemption is repealed
40July 1, 2005.
41     Section 2.  This act shall take effect upon becoming a law.

CODING: Words stricken are deletions; words underlined are additions.