Florida Senate - 2023                              CS for SB 284
       By the Committee on Governmental Oversight and Accountability;
       and Senator Brodeur
       585-02155-23                                           2023284c1
    1                        A bill to be entitled                      
    2         An act relating to energy; amending s. 212.08, F.S.;
    3         defining the term “electric vehicle conversion”;
    4         exempting certain components and labor used for
    5         electric vehicle conversion from sales tax; amending
    6         s. 286.29, F.S.; revising the selection criteria for
    7         purchasing or leasing vehicles for state agencies,
    8         state universities, community colleges, and local
    9         governments under a state purchasing plan; deleting a
   10         provision requiring the use and procurement of ethanol
   11         and biodiesel blended fuels; requiring the Department
   12         of Management Services, before a specified date, to
   13         make recommendations to state agencies, state
   14         universities, community colleges, and local
   15         governments relating to the procurement and
   16         integration of electric and natural gas fuel vehicles;
   17         amending s. 553.791, F.S.; revising the definition of
   18         the term “single-trade inspection”; providing an
   19         effective date.
   21  Be It Enacted by the Legislature of the State of Florida:
   23         Section 1. Paragraph (qqq) is added to subsection (7) of
   24  section 212.08, Florida Statutes, to read:
   25         212.08 Sales, rental, use, consumption, distribution, and
   26  storage tax; specified exemptions.—The sale at retail, the
   27  rental, the use, the consumption, the distribution, and the
   28  storage to be used or consumed in this state of the following
   29  are hereby specifically exempt from the tax imposed by this
   30  chapter.
   31         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   32  entity by this chapter do not inure to any transaction that is
   33  otherwise taxable under this chapter when payment is made by a
   34  representative or employee of the entity by any means,
   35  including, but not limited to, cash, check, or credit card, even
   36  when that representative or employee is subsequently reimbursed
   37  by the entity. In addition, exemptions provided to any entity by
   38  this subsection do not inure to any transaction that is
   39  otherwise taxable under this chapter unless the entity has
   40  obtained a sales tax exemption certificate from the department
   41  or the entity obtains or provides other documentation as
   42  required by the department. Eligible purchases or leases made
   43  with such a certificate must be in strict compliance with this
   44  subsection and departmental rules, and any person who makes an
   45  exempt purchase with a certificate that is not in strict
   46  compliance with this subsection and the rules is liable for and
   47  shall pay the tax. The department may adopt rules to administer
   48  this subsection.
   49         (qqq)Electric vehicle conversion components and labor.
   50         1.As used in this paragraph, the term “electric vehicle
   51  conversion” means replacing the gas or diesel powertrain
   52  technology of a motor vehicle with 100 percent battery electric
   53  powertrain technology.
   54         2.Electric vehicle components and labor hours used for
   55  electric vehicle conversion are exempt from the tax imposed by
   56  this chapter.
   57         Section 2. Subsections (4) and (5) of section 286.29,
   58  Florida Statutes, are amended to read:
   59         286.29 Climate-friendly public business.—The Legislature
   60  recognizes the importance of leadership by state government in
   61  the area of energy efficiency and in reducing the greenhouse gas
   62  emissions of state government operations. The following shall
   63  pertain to all state agencies when conducting public business:
   64         (4) When procuring new vehicles, all state agencies, state
   65  universities, community colleges, and local governments that
   66  purchase vehicles under a state purchasing plan shall first
   67  define the intended purpose for the vehicle and determine which
   68  of the following use classes for which the vehicle is being
   69  procured:
   70         (a) State business travel, designated operator;
   71         (b) State business travel, pool operators;
   72         (c) Construction, agricultural, or maintenance work;
   73         (d) Conveyance of passengers;
   74         (e) Conveyance of building or maintenance materials and
   75  supplies;
   76         (f) Off-road vehicle, motorcycle, or all-terrain vehicle;
   77         (g) Emergency response; or
   78         (h) Other.
   80  Vehicles described in paragraphs (a) through (h), when being
   81  processed for purchase or leasing agreements, must be selected
   82  based on the lowest lifetime ownership costs, including costs
   83  for fuel, operations, and maintenance, for the greatest fuel
   84  efficiency available for a given use class when fuel economy
   85  data are available. Exceptions may be made for individual
   86  vehicles in paragraph (g) when accompanied, during the
   87  procurement process, by documentation indicating that the
   88  operator or operators will exclusively be emergency first
   89  responders or have special documented need for exceptional
   90  vehicle performance characteristics. Any request for an
   91  exception must be approved by the purchasing agency head and any
   92  exceptional performance characteristics denoted as a part of the
   93  procurement process prior to purchase.
   94         (5) All state agencies shall use ethanol and biodiesel
   95  blended fuels when available. State agencies administering
   96  central fueling operations for state-owned vehicles shall
   97  procure biofuels for fleet needs to the greatest extent
   98  practicable.
   99         Section 3. Before July 1, 2024, the Department of
  100  Management Services shall make recommendations to state
  101  agencies, state universities, community colleges, and local
  102  governments regarding the procurement of electric and natural
  103  gas fuel vehicles and best practices for integrating such
  104  vehicles into existing fleets.
  105         Section 4. Paragraph (p) of subsection (1) of section
  106  553.791, Florida Statutes, is amended to read:
  107         553.791 Alternative plans review and inspection.—
  108         (1) As used in this section, the term:
  109         (p) “Single-trade inspection” means any inspection focused
  110  on a single construction trade, such as plumbing, mechanical, or
  111  electrical. The term includes, but is not limited to,
  112  inspections of door or window replacements; fences and block
  113  walls more than 6 feet high from the top of the wall to the
  114  bottom of the footing; stucco or plastering; reroofing with no
  115  structural alteration; HVAC replacements; installation of
  116  electric vehicle charging stations; solar energy and energy
  117  storage installations or alterations; ductwork or fan
  118  replacements; alteration or installation of wiring, lighting,
  119  and service panels; water heater changeouts; sink replacements;
  120  and repiping.
  121         Section 5. This act shall take effect July 1, 2023.