Florida Senate - 2018 SB 1246 By Senator Grimsley 26-01536-18 20181246__ 1 A bill to be entitled 2 An act relating to an exemption from the sales and use 3 tax; amending s. 212.08, F.S.; providing an exemption 4 from the sales and use tax for certain machinery and 5 equipment used for emergency electricity production in 6 nursing homes and assisted living facilities; 7 specifying a limit to the exemption; authorizing the 8 Department of Revenue to adopt rules; requiring 9 purchasers of such qualifying machinery and equipment 10 to furnish a certain affidavit to the vendor; 11 providing a criminal penalty if a person furnishes a 12 false affidavit for the purpose of evading the tax; 13 providing an effective date. 14 15 Be It Enacted by the Legislature of the State of Florida: 16 17 Section 1. Paragraph (t) is added to subsection (5) of 18 section 212.08, Florida Statutes, 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 (5) EXEMPTIONS; ACCOUNT OF USE.— 26 (t) Certain machinery and equipment used for emergency 27 electricity production in nursing homes and assisted living 28 facilities.— 29 1. Machinery and equipment operating on natural gas or 30 liquefied petroleum gas for the production of emergency 31 electrical energy at a nursing home or assisted living facility 32 is exempt from the tax imposed by this chapter if the electrical 33 energy produced is to be used to meet the fuel needs for the 34 nursing home’s or assisted living facility’s emergency 35 generation class of service. 36 2. The exemption provided by this paragraph is limited to a 37 maximum of $30,000 for the purchase of an emergency electrical 38 energy source. 39 3. The department may adopt rules to administer the 40 exemption under this paragraph. Purchasers of machinery and 41 equipment qualifying for the exemption provided by this 42 paragraph shall furnish the vendor with an affidavit attesting 43 that the item or items to be exempted are for the use designated 44 herein. Any person furnishing a false affidavit to the vendor 45 for the purpose of evading payment of any tax imposed under this 46 chapter is subject to the penalty set forth in s. 212.085 and as 47 otherwise provided by law. 48 Section 2. This act shall take effect July 1, 2018.