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The Committee on Environmental Preservation and Conservation

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(Rich) recommended the following amendment to amendment

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(866008):

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     Senate Amendment (with directory and title amendments)

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     Delete line(s) 165-298

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and insert:

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     Section 4.  Paragraph (ccc) of subsection (7) of section

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212.08, Florida Statutes, is amended, and paragraph (ggg) is

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added to that subsection, to read:

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     212.08  Sales, rental, use, consumption, distribution, and

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storage tax; specified exemptions.--The sale at retail, the

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rental, the use, the consumption, the distribution, and the

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storage to be used or consumed in this state of the following

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are hereby specifically exempt from the tax imposed by this

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chapter.

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     (7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any

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entity by this chapter do not inure to any transaction that is

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otherwise taxable under this chapter when payment is made by a

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representative or employee of the entity by any means,

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including, but not limited to, cash, check, or credit card, even

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when that representative or employee is subsequently reimbursed

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by the entity. In addition, exemptions provided to any entity by

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this subsection do not inure to any transaction that is

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otherwise taxable under this chapter unless the entity has

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obtained a sales tax exemption certificate from the department

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or the entity obtains or provides other documentation as

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required by the department. Eligible purchases or leases made

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with such a certificate must be in strict compliance with this

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subsection and departmental rules, and any person who makes an

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exempt purchase with a certificate that is not in strict

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compliance with this subsection and the rules is liable for and

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shall pay the tax. The department may adopt rules to administer

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this subsection.

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     (ccc)  Equipment, machinery, and other materials for

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renewable energy technologies.--

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     1.  As used in this paragraph, the term:

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     a.  "Biodiesel" means the mono-alkyl esters of long-chain

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fatty acids derived from plant or animal matter for use as a

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source of energy and meeting the specifications for biodiesel

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and biodiesel blends with petroleum products as adopted by the

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Department of Agriculture and Consumer Services. Biodiesel may

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refer to biodiesel blends designated BXX, where XX represents

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the volume percentage of biodiesel fuel in the blend.

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     b. "Ethanol" means an nominally anhydrous denatured

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alcohol produced by the conversion of carbohydrates fermentation

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of plant sugars meeting the specifications for fuel ethanol and

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fuel ethanol blends with petroleum products as adopted by the

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Department of Agriculture and Consumer Services. Ethanol may

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refer to fuel ethanol blends designated EXX, where XX represents

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the volume percentage of fuel ethanol in the blend.

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     c.  "Hydrogen fuel cells" means equipment using hydrogen or

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a hydrogen-rich fuel in an electrochemical process to generate

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energy, electricity, or the transfer of heat.

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     d. "Wind energy" or "wind turbines" means rotary

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mechanical equipment that uses wind to produce at least 10kw of

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electrical energy.

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     2.  The sale or use of the following in the state is exempt

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from the tax imposed by this chapter:

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     a.  Hydrogen-powered vehicles, materials incorporated into

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hydrogen-powered vehicles, and hydrogen-fueling stations, up to

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a limit of $2 million in tax each state fiscal year for all

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taxpayers.

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     b.  Commercial stationary hydrogen fuel cells, up to a

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limit of $1 million in tax each state fiscal year for all

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taxpayers.

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     c.  Materials used in the distribution of biodiesel (B10-

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B100) and ethanol (E10-E100), including fueling infrastructure,

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transportation, and storage, up to a limit of $1 million in tax

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each state fiscal year for all taxpayers. Gasoline fueling

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station pump retrofits for ethanol (E10-E100) distribution

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qualify for the exemption provided in this sub-subparagraph.

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     d. Wind turbines, up to a limit of $1 million in tax each

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state fiscal year for all taxpayers.

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     3.  The Department of Environmental Protection shall

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provide to the department a list of items eligible for the

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exemption provided in this paragraph.

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     4.a.  The exemption provided in this paragraph shall be

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available to a purchaser only through a refund of previously

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paid taxes. Only the initial purchase of an eligible item from

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the manufacturer is subject to refund. A purchaser who has

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received a refund on an eligible item must notify any subsequent

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purchaser of the item that the item is no longer eligible for a

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refund of tax paid. This notification must be provided to the

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subsequent purchaser on the sales invoice or other proof of

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purchase.

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     b.  To be eligible to receive the exemption provided in

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this paragraph, a purchaser shall file an application with the

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Department of Environmental Protection. The application shall be

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developed by the Department of Environmental Protection, in

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consultation with the department, and shall require:

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     (I)  The name and address of the person claiming the

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refund.

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     (II)  A specific description of the purchase for which a

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refund is sought, including, when applicable, a serial number or

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other permanent identification number.

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     (III)  The sales invoice or other proof of purchase showing

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the amount of sales tax paid, the date of purchase, and the name

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and address of the sales tax dealer from whom the property was

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purchased.

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     (IV)  A sworn statement that the information provided is

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accurate and that the requirements of this paragraph have been

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met.

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     c.  Within 30 days after receipt of an application, the

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Department of Environmental Protection shall review the

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application and shall notify the applicant of any deficiencies.

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Upon receipt of a completed application, the Department of

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Environmental Protection shall evaluate the application for

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exemption and issue a written certification that the applicant

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is eligible for a refund or issue a written denial of such

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certification within 60 days after receipt of the application.

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The Department of Environmental Protection shall provide the

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department with a copy of each certification issued upon

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approval of an application.

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     d.  Each certified applicant shall be responsible for

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forwarding a certified copy of the application and copies of all

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required documentation to the department within 6 months after

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certification by the Department of Environmental Protection.

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     e.  The provisions of s. 212.095 do not apply to any refund

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application made pursuant to this paragraph. A refund approved

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pursuant to this paragraph shall be made within 30 days after

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formal approval by the department.

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     f. The Department of Environmental Protection may adopt

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the form for the application for a certificate, requirements for

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the content and format of information submitted to the

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Department of Environmental Protection and support of the

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application, other procedural requirements, and criteria by

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which the application will be determined by rule. The department

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may adopt all other rules pursuant to ss. 120.536(1) and 120.54

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to administer this paragraph, including rules establishing

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additional forms and procedures for claiming this exemption.

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     g.  The Department of Environmental Protection shall be

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responsible for ensuring that the total amounts of the

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exemptions authorized do not exceed the limits as specified in

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subparagraph 2.

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     5.  The Department of Environmental Protection shall

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determine and publish on a regular basis the amount of sales tax

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funds remaining in each fiscal year.

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     6. This paragraph expires July 1, 2010, except as it

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relates to wind turbines. The paragraph relating to wind

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turbines expires July 1, 2012.

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     (ggg) Gasoline-electric hybrid vehicles and vehicles

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powered by other alternative fuels.--

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     1. Also exempt from the tax imposed by this chapter are

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sales or leases of gasoline-electric hybrid vehicles, or

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vehicles powered by other alternative fuels, and having at least

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a 25-miles-per-gallon combined city and highway mileage rating.

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The exemption shall inure at the time of sale or lease to any

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entity meeting the requirements of this subsection, but may not

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exceed $1,500. This paragraph does not apply to hydrogen-powered

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vehicles as described in subparagraph (ccc)2. The provisions of

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this paragraph expire July 1, 2013.

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     2. As used in this paragraph, the term:

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     a. "Hybrid vehicle" means a hybrid vehicle, as defined in

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s. 316.0741.

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     b. "Flex-fuel vehicle" means a vehicle designed to run on

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gasoline or a blend of up to 85 percent ethanol (E85).

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     c. "Biodiesel vehicle" means a vehicle designed to run on

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mono-alkyl esters of long-chain fatty acids derived from

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vegetable oils or animal fats which conform to ASTM D6751

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specifications for use in diesel engines. Biodiesel refers to

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the pure fuel before blending with diesel fuel. Biodiesel blends

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are denoted as "BXX" with "XX" representing the percentage of

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biodiesel contained in the blend. For example, B100 is pure

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biodiesel and B20 is a blend of 20-percent biodiesel and 80-

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percent petroleum diesel.

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     3. Any new motor vehicle purchased after January 1, 2009,

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by a state agency, state university, or local government through

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any state purchasing plan must be a hybrid, flex-fuel, or

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biodiesel vehicle if the type of vehicle being purchased is

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available with such propulsion system and otherwise meets the

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requirements for the vehicle's intended use.

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     4. On or before October 1, 2008, the Department of

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Management Services, shall adopt rules establishing criteria for

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the purchase of hybrid, flex-fuel, and biodiesel vehicles.

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================ T I T L E  A M E N D M E N T ================

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And the title is amended as follows:

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     On line(s) 2004, after the semicolon,

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insert:

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providing that sales or leases of gasoline-electric hybrid

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vehicles and vehicles powered by other alternative fuels

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are exempt from sales or use taxes as equipment,

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machinery, and other materials used for renewable energy

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technologies; providing a limit for such exemption;

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excluding hydrogen-powered vehicles from such exemption;

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providing definitions; requiring that any new motor

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vehicle purchased after a specified date by a state

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agency, state university, or local government through any

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state purchasing plan must be a hybrid, flex-fuel, or

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biodiesel vehicle; limiting the application of such

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requirement; requiring that the Department of Management

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Services adopt certain rules on or before a specified

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date;

3/12/2008  4:50:00 PM     592-04910-08