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.
   15  Be It Enacted by the Legislature of the State of Florida:
   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.