Florida Senate - 2010                       CS for CS for SB 788
       
       
       
       By the Committees on Finance and Tax; and Agriculture; and
       Senators Baker, Dean, and Bullard
       
       
       
       593-02946-10                                           2010788c2
    1                        A bill to be entitled                      
    2         An act relating to the tax on sales, use, and other
    3         transactions; amending s. 212.08, F.S.; providing
    4         additional definitions for purposes of the exemption
    5         for sales or use of equipment, machinery, and other
    6         materials for renewable energy technologies; including
    7         under the exemption materials used in distributing
    8         renewable diesel fuel and renewable fuel oil; delaying
    9         expiration of the exemption; amending s. 220.192,
   10         F.S.; providing additional definitions for purposes of
   11         the renewable energy technologies investment tax
   12         credit; extending application of the credit; providing
   13         an effective date.
   14  
   15  Be It Enacted by the Legislature of the State of Florida:
   16  
   17         Section 1. Paragraph (ccc) of subsection (7) of section
   18  212.08, Florida Statutes, is amended to read:
   19         212.08 Sales, rental, use, consumption, distribution, and
   20  storage tax; specified exemptions.—The sale at retail, the
   21  rental, the use, the consumption, the distribution, and the
   22  storage to be used or consumed in this state of the following
   23  are hereby specifically exempt from the tax imposed by this
   24  chapter.
   25         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   26  entity by this chapter do not inure to any transaction that is
   27  otherwise taxable under this chapter when payment is made by a
   28  representative or employee of the entity by any means,
   29  including, but not limited to, cash, check, or credit card, even
   30  when that representative or employee is subsequently reimbursed
   31  by the entity. In addition, exemptions provided to any entity by
   32  this subsection do not inure to any transaction that is
   33  otherwise taxable under this chapter unless the entity has
   34  obtained a sales tax exemption certificate from the department
   35  or the entity obtains or provides other documentation as
   36  required by the department. Eligible purchases or leases made
   37  with such a certificate must be in strict compliance with this
   38  subsection and departmental rules, and any person who makes an
   39  exempt purchase with a certificate that is not in strict
   40  compliance with this subsection and the rules is liable for and
   41  shall pay the tax. The department may adopt rules to administer
   42  this subsection.
   43         (ccc) Equipment, machinery, and other materials for
   44  renewable energy technologies.—
   45         1. As used in this paragraph, the term:
   46         a. “Biodiesel” means the mono-alkyl esters of long-chain
   47  fatty acids derived from plant or animal matter for use as a
   48  source of energy and meeting the specifications for biodiesel
   49  and biodiesel blends with petroleum products as adopted by the
   50  Department of Agriculture and Consumer Services. Biodiesel may
   51  refer to biodiesel blends designated BXX, where XX represents
   52  the volume percentage of biodiesel fuel in the blend.
   53         b. “Ethanol” means an anhydrous denatured alcohol produced
   54  by the conversion of carbohydrates meeting the specifications
   55  for fuel ethanol and fuel ethanol blends with petroleum products
   56  as adopted by the Department of Agriculture and Consumer
   57  Services. Ethanol may refer to fuel ethanol blends designated
   58  EXX, where XX represents the volume percentage of fuel ethanol
   59  in the blend.
   60         c. “Hydrogen fuel cells” means equipment using hydrogen or
   61  a hydrogen-rich fuel in an electrochemical process to generate
   62  energy, electricity, or the transfer of heat.
   63         d. “Renewable diesel fuel” means liquid fuel for use in
   64  diesel-powered engines which is derived from biomass and meets
   65  the registration requirements for fuel and fuel additives
   66  established by the United States Environmental Protection Agency
   67  and the specifications and requirements as adopted by the
   68  Department of Agriculture and Consumer Services.
   69         e. “Renewable fuel oil” means liquid fuel for use in fuel
   70  oil applications which is derived from biomass and meets the
   71  registration requirements for fuel and fuel additives
   72  established by the United States Environmental Protection Agency
   73  and the specifications and requirements as adopted by the
   74  Department of Agriculture and Consumer Services.
   75         2. The sale or use of the following in the state is exempt
   76  from the tax imposed by this chapter:
   77         a. Hydrogen-powered vehicles, materials incorporated into
   78  hydrogen-powered vehicles, and hydrogen-fueling stations, up to
   79  a limit of $2 million in tax each state fiscal year for all
   80  taxpayers.
   81         b. Commercial stationary hydrogen fuel cells, up to a limit
   82  of $1 million in tax each state fiscal year for all taxpayers.
   83         c. Materials used in the distribution of biodiesel (B10
   84  B100), and ethanol (E10-E100), renewable diesel fuel, and
   85  renewable fuel oil, including fueling infrastructure,
   86  transportation, and storage, up to a limit of $1 million in tax
   87  each state fiscal year for all taxpayers. Gasoline fueling
   88  station pump retrofits for ethanol (E10-E100) distribution
   89  qualify for the exemption provided in this sub-subparagraph.
   90         3. The Florida Energy and Climate Commission shall provide
   91  to the department a list of items eligible for the exemption
   92  provided in this paragraph.
   93         4.a. The exemption provided in this paragraph shall be
   94  available to a purchaser only through a refund of previously
   95  paid taxes. An eligible item is subject to refund one time. A
   96  person who has received a refund on an eligible item shall
   97  notify the next purchaser of the item that such item is no
   98  longer eligible for a refund of paid taxes. This notification
   99  shall be provided to each subsequent purchaser on the sales
  100  invoice or other proof of purchase.
  101         b. To be eligible to receive the exemption provided in this
  102  paragraph, a purchaser shall file an application with the
  103  Florida Energy and Climate Commission. The application shall be
  104  developed by the Florida Energy and Climate Commission, in
  105  consultation with the department, and shall require:
  106         (I) The name and address of the person claiming the refund.
  107         (II) A specific description of the purchase for which a
  108  refund is sought, including, when applicable, a serial number or
  109  other permanent identification number.
  110         (III) The sales invoice or other proof of purchase showing
  111  the amount of sales tax paid, the date of purchase, and the name
  112  and address of the sales tax dealer from whom the property was
  113  purchased.
  114         (IV) A sworn statement that the information provided is
  115  accurate and that the requirements of this paragraph have been
  116  met.
  117         c. Within 30 days after receipt of an application, the
  118  Florida Energy and Climate Commission shall review the
  119  application and shall notify the applicant of any deficiencies.
  120  Upon receipt of a completed application, the Florida Energy and
  121  Climate Commission shall evaluate the application for exemption
  122  and issue a written certification that the applicant is eligible
  123  for a refund or issue a written denial of such certification
  124  within 60 days after receipt of the application. The Florida
  125  Energy and Climate Commission shall provide the department with
  126  a copy of each certification issued upon approval of an
  127  application.
  128         d. Each certified applicant shall be responsible for
  129  forwarding a certified copy of the application and copies of all
  130  required documentation to the department within 6 months after
  131  certification by the Florida Energy and Climate Commission.
  132         e. A refund approved pursuant to this paragraph shall be
  133  made within 30 days after formal approval by the department.
  134         f. The Florida Energy and Climate Commission may adopt the
  135  form for the application for a certificate, requirements for the
  136  content and format of information submitted to the Florida
  137  Energy and Climate Commission in support of the application,
  138  other procedural requirements, and criteria by which the
  139  application will be determined by rule. The department may adopt
  140  all other rules pursuant to ss. 120.536(1) and 120.54 to
  141  administer this paragraph, including rules establishing
  142  additional forms and procedures for claiming this exemption.
  143         g. The Florida Energy and Climate Commission shall be
  144  responsible for ensuring that the total amounts of the
  145  exemptions authorized do not exceed the limits as specified in
  146  subparagraph 2.
  147         5. The Florida Energy and Climate Commission shall
  148  determine and publish on a regular basis the amount of sales tax
  149  funds remaining in each fiscal year.
  150         6. This paragraph expires July 1, 2015 2010.
  151         Section 2. Subsection (1) of section 220.192, Florida
  152  Statutes, is amended to read:
  153         220.192 Renewable energy technologies investment tax
  154  credit.—
  155         (1) DEFINITIONS.—For purposes of this section, the term:
  156         (a) “Biodiesel” means biodiesel as defined in s.
  157  212.08(7)(ccc).
  158         (b) “Corporation” includes a general partnership, limited
  159  partnership, limited liability company, unincorporated business,
  160  or other business entity, including entities taxed as
  161  partnerships for federal income tax purposes.
  162         (c) “Eligible costs” means:
  163         1. Seventy-five percent of all capital costs, operation and
  164  maintenance costs, and research and development costs incurred
  165  between July 1, 2006, and June 30, 2015 2010, up to a limit of
  166  $3 million per state fiscal year for all taxpayers, in
  167  connection with an investment in hydrogen-powered vehicles and
  168  hydrogen vehicle fueling stations in the state, including, but
  169  not limited to, the costs of constructing, installing, and
  170  equipping such technologies in the state.
  171         2. Seventy-five percent of all capital costs, operation and
  172  maintenance costs, and research and development costs incurred
  173  between July 1, 2006, and June 30, 2015 2010, up to a limit of
  174  $1.5 million per state fiscal year for all taxpayers, and
  175  limited to a maximum of $12,000 per fuel cell, in connection
  176  with an investment in commercial stationary hydrogen fuel cells
  177  in the state, including, but not limited to, the costs of
  178  constructing, installing, and equipping such technologies in the
  179  state.
  180         3. Seventy-five percent of all capital costs, operation and
  181  maintenance costs, and research and development costs incurred
  182  between July 1, 2006, and June 30, 2015 2010, up to a limit of
  183  $6.5 million per state fiscal year for all taxpayers, in
  184  connection with an investment in the production, storage, and
  185  distribution of biodiesel (B10-B100), and ethanol (E10-E100),
  186  renewable diesel fuel, and renewable fuel oil in the state,
  187  including the costs of constructing, installing, and equipping
  188  such technologies in the state. Gasoline fueling station pump
  189  retrofits for ethanol (E10-E100) distribution qualify as an
  190  eligible cost under this subparagraph.
  191         (d) “Ethanol” means ethanol as defined in s.
  192  212.08(7)(ccc).
  193         (e) “Hydrogen fuel cell” means hydrogen fuel cell as
  194  defined in s. 212.08(7)(ccc).
  195         (f) “Renewable diesel fuel” means renewable diesel fuel as
  196  defined in s. 212.08(7)(ccc).
  197         (g) “Renewable fuel oil” means renewable fuel oil as
  198  defined in s. 212.08(7)(ccc).
  199         (h)(f) “Taxpayer” includes a corporation as defined in
  200  paragraph (b) or s. 220.03.
  201         Section 3. This act shall take effect July 1, 2010.