Florida Senate - 2026 CS for SB 680
By the Committee on Regulated Industries; and Senator Mayfield
580-02246-26 2026680c1
1 A bill to be entitled
2 An act relating to electric vehicle charging taxation;
3 amending s. 212.08, F.S.; exempting certain
4 electricity sold to owners or operators of an electric
5 vehicle charging station from the sales and use tax;
6 providing applicability; requiring owners or operators
7 of electric vehicle charging stations to furnish a
8 specified affidavit under certain circumstances;
9 providing a presumption relating to the purpose and
10 taxation of certain electricity; providing civil and
11 criminal penalties; specifying that possession of a
12 specified affidavit relieves electric utilities of
13 certain responsibilities; requiring the Department of
14 Revenue to look solely to owners or operators for
15 recovery of the tax under certain circumstances;
16 defining terms; requiring the department to adopt
17 rules; authorizing the department to adopt emergency
18 rules; providing an effective date.
19
20 Be It Enacted by the Legislature of the State of Florida:
21
22 Section 1. Paragraph (ffff) is added to subsection (7) of
23 section 212.08, Florida Statutes, to read:
24 212.08 Sales, rental, use, consumption, distribution, and
25 storage tax; specified exemptions.—The sale at retail, the
26 rental, the use, the consumption, the distribution, and the
27 storage to be used or consumed in this state of the following
28 are hereby specifically exempt from the tax imposed by this
29 chapter.
30 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
31 entity by this chapter do not inure to any transaction that is
32 otherwise taxable under this chapter when payment is made by a
33 representative or employee of the entity by any means,
34 including, but not limited to, cash, check, or credit card, even
35 when that representative or employee is subsequently reimbursed
36 by the entity. In addition, exemptions provided to any entity by
37 this subsection do not inure to any transaction that is
38 otherwise taxable under this chapter unless the entity has
39 obtained a sales tax exemption certificate from the department
40 or the entity obtains or provides other documentation as
41 required by the department. Eligible purchases or leases made
42 with such a certificate must be in strict compliance with this
43 subsection and departmental rules, and any person who makes an
44 exempt purchase with a certificate that is not in strict
45 compliance with this subsection and the rules is liable for and
46 shall pay the tax. The department may adopt rules to administer
47 this subsection.
48 (ffff) Electricity sold to an owner or operator of an
49 electric vehicle charging station.—
50 1. Electricity, including electricity used for necessary
51 supporting equipment and infrastructure, is exempt from the tax
52 imposed by this chapter if the electricity is sold to an owner
53 or operator of an electric vehicle charging station and used for
54 the primary purpose of providing electric vehicle charging to a
55 consumer or any person pursuant to s. 366.94.
56 2. This exemption applies only if the electricity used for
57 the exempt purpose specified in subparagraph 1. is separately
58 metered at the point of delivery from the electric utility to
59 the owner or operator of the electric vehicle charging station.
60 If claiming an exemption pursuant to this paragraph, the owner
61 or operator of the electric vehicle charging station must
62 furnish the electric utility with an affidavit, on a form
63 adopted by department rule, attesting that the electricity is
64 used for the exempt purpose specified in subparagraph 1. If the
65 electricity is not separately metered at the point of delivery
66 from the electric utility to the owner or operator, it is
67 conclusively presumed that some portion of the electricity is
68 used for a nonexempt purpose, and all such electricity is
69 taxable.
70 3. Any person that furnishes a false affidavit to the
71 electric utility for the purpose of evading payment of any tax
72 imposed under this chapter shall be subject to the penalties set
73 forth in s. 212.085 and as otherwise provided by law.
74 4. Possession by an electric utility of an affidavit
75 furnished pursuant to this paragraph by an owner or operator of
76 an electric vehicle charging station relieves the electric
77 utility of the responsibility of collecting the tax on the sale
78 of the electricity from which the exemption is claimed, and the
79 department shall look solely to the owner or operator for
80 recovery of the tax if it determines that the owner or operator
81 was not entitled to the exemption.
82 5. As used in this paragraph, the term:
83 a. “Electric utility” has the same meaning as in s. 366.02.
84 b. “Electric vehicle charging station” has the same meaning
85 as in s. 366.94(2).
86 c. “Necessary supporting equipment and infrastructure”
87 means equipment and infrastructure reasonably necessary for the
88 safe and efficient operation of an electric vehicle charging
89 station. The term does not include equipment or facilities
90 primarily used for commercial purposes unrelated to electric
91 vehicle charging. The term includes all of the following:
92 (I) Lighting and other public safety-related systems.
93 (II) User interface and payment systems.
94 (III) Advertising media and informational signage relating
95 to the electric vehicle charging station and located within the
96 immediate vicinity of the station.
97 (IV) Equipment used for electric vehicle charging,
98 including conductors, connectors, attachment plugs, energy
99 storage and management systems, communication and control
100 systems, and personnel protection systems.
101 (V) All other fittings, electrical infrastructure, devices,
102 power outlets, or apparatuses installed specifically for the
103 purpose of transferring energy between the premise’s wiring and
104 an electric vehicle.
105 6. The department must adopt rules governing the form for
106 the affidavit specified in subparagraph 2.
107 Section 2. The Department of Revenue is authorized, and all
108 conditions are deemed met, to adopt emergency rules pursuant to
109 s. 120.54(4), Florida Statutes, to implement the amendments made
110 by this act to s. 212.08, Florida Statutes.
111 Section 3. This act shall take effect July 1, 2026.