| 1 | A bill to be entitled |
| 2 | An act relating to fuel-efficient vehicles; providing |
| 3 | definitions; requiring state agencies, state universities, |
| 4 | and certain local governments to purchase hybrid, flex- |
| 5 | fuel, or biodiesel vehicles if such vehicles are |
| 6 | available; requiring the Department of Management Services |
| 7 | to adopt rules establishing criteria for the purchase of |
| 8 | such vehicles; amending s. 212.08, F.S.; exempting the |
| 9 | sale or lease of gasoline-electric hybrid vehicles and |
| 10 | vehicles powered by certain other alternative fuels from |
| 11 | the tax on sales, rental, use, consumption, storage, or |
| 12 | distribution imposed by state law; providing certain |
| 13 | mileage requirements for the vehicle; limiting the amount |
| 14 | of the tax exemption; providing for future expiration of |
| 15 | the exemption; providing an effective date. |
| 16 |
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| 17 | Be It Enacted by the Legislature of the State of Florida: |
| 18 |
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| 19 | Section 1. (1) As used in this section, the term: |
| 20 | (a) "Hybrid vehicle" means a hybrid vehicle, as defined in |
| 21 | s. 316.0741, Florida Statutes. |
| 22 | (b) "Flex-fuel vehicle" means a vehicle that is designed |
| 23 | to run on gasoline or a blend of up to 85 percent ethanol (E85). |
| 24 | (c) "Biodiesel vehicle" means a vehicle that is designed |
| 25 | to run on mono-alkyl esters of long-chain fatty acids derived |
| 26 | from vegetable oils or animal fats which conform to ASTM D6751 |
| 27 | specifications for use in diesel engines. Biodiesel refers to |
| 28 | the pure fuel before blending with diesel fuel. Biodiesel blends |
| 29 | are denoted as "BXX" with "XX," representing the percentage of |
| 30 | biodiesel contained in the blend. For example, B100 is pure |
| 31 | biodiesel and B20 is a blend of 20 percent biodiesel and 80 |
| 32 | percent petroleum diesel. |
| 33 | (2) Any new motor vehicle purchased after January 1, 2009, |
| 34 | by a state agency, state university, or local government through |
| 35 | any state purchasing plan must be a hybrid, flex-fuel, or |
| 36 | biodiesel vehicle if the type of vehicle being purchased is |
| 37 | available with such propulsion system and otherwise meets the |
| 38 | requirements for the vehicle's intended use. |
| 39 | (3) The Department of Management Services, by October 1, |
| 40 | 2008, shall adopt rules that establish criteria for the purchase |
| 41 | of hybrid, flex-fuel, and biodiesel vehicles. |
| 42 | Section 2. Paragraph (ggg) is added to subsection (7) of |
| 43 | section 212.08, Florida Statutes, to read: |
| 44 | 212.08 Sales, rental, use, consumption, distribution, and |
| 45 | storage tax; specified exemptions.--The sale at retail, the |
| 46 | rental, the use, the consumption, the distribution, and the |
| 47 | storage to be used or consumed in this state of the following |
| 48 | are hereby specifically exempt from the tax imposed by this |
| 49 | chapter. |
| 50 | (7) MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any |
| 51 | entity by this chapter do not inure to any transaction that is |
| 52 | otherwise taxable under this chapter when payment is made by a |
| 53 | representative or employee of the entity by any means, |
| 54 | including, but not limited to, cash, check, or credit card, even |
| 55 | when that representative or employee is subsequently reimbursed |
| 56 | by the entity. In addition, exemptions provided to any entity by |
| 57 | this subsection do not inure to any transaction that is |
| 58 | otherwise taxable under this chapter unless the entity has |
| 59 | obtained a sales tax exemption certificate from the department |
| 60 | or the entity obtains or provides other documentation as |
| 61 | required by the department. Eligible purchases or leases made |
| 62 | with such a certificate must be in strict compliance with this |
| 63 | subsection and departmental rules, and any person who makes an |
| 64 | exempt purchase with a certificate that is not in strict |
| 65 | compliance with this subsection and the rules is liable for and |
| 66 | shall pay the tax. The department may adopt rules to administer |
| 67 | this subsection. |
| 68 | (ggg) Gasoline-electric hybrid vehicles and vehicles |
| 69 | powered by other alternative fuels.--Also exempt from the tax |
| 70 | imposed by this chapter are sales or leases of gasoline-electric |
| 71 | hybrid vehicles, or vehicles powered by other alternative fuels, |
| 72 | and having at least a 25-miles-per-gallon combined city and |
| 73 | highway mileage rating. The exemption shall inure at the time of |
| 74 | sale or lease to any entity meeting the requirements of this |
| 75 | subsection but may not exceed $1,500. This paragraph does not |
| 76 | apply to hydrogen-powered vehicles as described in subparagraph |
| 77 | (ccc)2. This paragraph expires July 1, 2013. |
| 78 | Section 3. This act shall take effect July 1, 2008. |