Florida Senate - 2023                                     SB 844
       By Senator Yarborough
       4-00698-23                                             2023844__
    1                        A bill to be entitled                      
    2         An act relating to a sales tax exemption for renewable
    3         natural gas machinery and equipment; amending s.
    4         212.08, F.S.; defining the term “renewable natural
    5         gas”; providing a sales tax exemption for the purchase
    6         of certain machinery and equipment relating to
    7         renewable natural gas; requiring purchasers of such
    8         machinery and equipment to furnish the vendor with a
    9         certain affidavit; providing an exception; providing
   10         penalties, including a criminal penalty; authorizing
   11         the Department of Revenue to adopt rules; providing an
   12         effective date.
   14  Be It Enacted by the Legislature of the State of Florida:
   16         Section 1. Paragraph (v) is added to subsection (5) of
   17  section 212.08, Florida Statutes, to read:
   18         212.08 Sales, rental, use, consumption, distribution, and
   19  storage tax; specified exemptions.—The sale at retail, the
   20  rental, the use, the consumption, the distribution, and the
   21  storage to be used or consumed in this state of the following
   22  are hereby specifically exempt from the tax imposed by this
   23  chapter.
   24         (5) EXEMPTIONS; ACCOUNT OF USE.—
   25         (v) Renewable natural gas machinery and equipment.
   26         1.As used in this paragraph, the term “renewable natural
   27  gas” means anaerobically generated biogas, landfill gas, or
   28  wastewater treatment gas refined to a methane content of 90
   29  percent or greater, which may be used as transportation fuel or
   30  for electric generation or is of a quality capable of being
   31  injected into a natural gas pipeline. For purposes of this
   32  chapter, any reference to natural gas includes renewable natural
   33  gas.
   34         2.The purchase of machinery and equipment that is
   35  primarily used in the production, storage, transportation,
   36  compression, or blending of renewable natural gas and that is
   37  used at a fixed location is exempt from the tax imposed by this
   38  chapter.
   39         3.Purchasers of machinery and equipment qualifying for the
   40  exemption provided in this paragraph must furnish the vendor
   41  with an affidavit stating that the item or items to be exempted
   42  are for the use designated herein. Purchasers with self-accrual
   43  authority pursuant to s. 212.183 are not required to provide
   44  this affidavit, but shall maintain all documentation necessary
   45  to prove the exempt status of purchases.
   46         4.A person furnishing a false affidavit to the vendor for
   47  the purpose of evading payment of the tax imposed under this
   48  chapter is subject to the penalty set forth in s. 212.085 and as
   49  otherwise provided by law.
   50         5.The department may adopt rules to administer this
   51  paragraph.
   52         Section 2. This act shall take effect July 1, 2023.