Bill Text: FL S0788 | 2010 | Regular Session | Comm Sub
Bill Title: Tax on Sales, Use, and Other Transactions [WPSC]
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Failed) 2010-04-30 - Died in Committee on Policy & Steering Committee on Ways and Means [S0788 Detail]
Download: Florida-2010-S0788-Comm_Sub.html
Florida Senate - 2010 CS for CS for SB 788 By the Committees on Finance and Tax; and Agriculture; and Senators Baker, Dean, and Bullard 593-02946-10 2010788c2 1 A bill to be entitled 2 An act relating to the tax on sales, use, and other 3 transactions; amending s. 212.08, F.S.; providing 4 additional definitions for purposes of the exemption 5 for sales or use of equipment, machinery, and other 6 materials for renewable energy technologies; including 7 under the exemption materials used in distributing 8 renewable diesel fuel and renewable fuel oil; delaying 9 expiration of the exemption; amending s. 220.192, 10 F.S.; providing additional definitions for purposes of 11 the renewable energy technologies investment tax 12 credit; extending application of the credit; providing 13 an effective date. 14 15 Be It Enacted by the Legislature of the State of Florida: 16 17 Section 1. Paragraph (ccc) of subsection (7) of section 18 212.08, Florida Statutes, is amended 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 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any 26 entity by this chapter do not inure to any transaction that is 27 otherwise taxable under this chapter when payment is made by a 28 representative or employee of the entity by any means, 29 including, but not limited to, cash, check, or credit card, even 30 when that representative or employee is subsequently reimbursed 31 by the entity. In addition, exemptions provided to any entity by 32 this subsection do not inure to any transaction that is 33 otherwise taxable under this chapter unless the entity has 34 obtained a sales tax exemption certificate from the department 35 or the entity obtains or provides other documentation as 36 required by the department. Eligible purchases or leases made 37 with such a certificate must be in strict compliance with this 38 subsection and departmental rules, and any person who makes an 39 exempt purchase with a certificate that is not in strict 40 compliance with this subsection and the rules is liable for and 41 shall pay the tax. The department may adopt rules to administer 42 this subsection. 43 (ccc) Equipment, machinery, and other materials for 44 renewable energy technologies.— 45 1. As used in this paragraph, the term: 46 a. “Biodiesel” means the mono-alkyl esters of long-chain 47 fatty acids derived from plant or animal matter for use as a 48 source of energy and meeting the specifications for biodiesel 49 and biodiesel blends with petroleum products as adopted by the 50 Department of Agriculture and Consumer Services. Biodiesel may 51 refer to biodiesel blends designated BXX, where XX represents 52 the volume percentage of biodiesel fuel in the blend. 53 b. “Ethanol” means an anhydrous denatured alcohol produced 54 by the conversion of carbohydrates meeting the specifications 55 for fuel ethanol and fuel ethanol blends with petroleum products 56 as adopted by the Department of Agriculture and Consumer 57 Services. Ethanol may refer to fuel ethanol blends designated 58 EXX, where XX represents the volume percentage of fuel ethanol 59 in the blend. 60 c. “Hydrogen fuel cells” means equipment using hydrogen or 61 a hydrogen-rich fuel in an electrochemical process to generate 62 energy, electricity, or the transfer of heat. 63 d. “Renewable diesel fuel” means liquid fuel for use in 64 diesel-powered engines which is derived from biomass and meets 65 the registration requirements for fuel and fuel additives 66 established by the United States Environmental Protection Agency 67 and the specifications and requirements as adopted by the 68 Department of Agriculture and Consumer Services. 69 e. “Renewable fuel oil” means liquid fuel for use in fuel 70 oil applications which is derived from biomass and meets the 71 registration requirements for fuel and fuel additives 72 established by the United States Environmental Protection Agency 73 and the specifications and requirements as adopted by the 74 Department of Agriculture and Consumer Services. 75 2. The sale or use of the following in the state is exempt 76 from the tax imposed by this chapter: 77 a. Hydrogen-powered vehicles, materials incorporated into 78 hydrogen-powered vehicles, and hydrogen-fueling stations, up to 79 a limit of $2 million in tax each state fiscal year for all 80 taxpayers. 81 b. Commercial stationary hydrogen fuel cells, up to a limit 82 of $1 million in tax each state fiscal year for all taxpayers. 83 c. Materials used in the distribution of biodiesel (B10 84 B100),andethanol (E10-E100), renewable diesel fuel, and 85 renewable fuel oil, including fueling infrastructure, 86 transportation, and storage, up to a limit of $1 million in tax 87 each state fiscal year for all taxpayers. Gasoline fueling 88 station pump retrofits for ethanol (E10-E100) distribution 89 qualify for the exemption provided in this sub-subparagraph. 90 3. The Florida Energy and Climate Commission shall provide 91 to the department a list of items eligible for the exemption 92 provided in this paragraph. 93 4.a. The exemption provided in this paragraph shall be 94 available to a purchaser only through a refund of previously 95 paid taxes. An eligible item is subject to refund one time. A 96 person who has received a refund on an eligible item shall 97 notify the next purchaser of the item that such item is no 98 longer eligible for a refund of paid taxes. This notification 99 shall be provided to each subsequent purchaser on the sales 100 invoice or other proof of purchase. 101 b. To be eligible to receive the exemption provided in this 102 paragraph, a purchaser shall file an application with the 103 Florida Energy and Climate Commission. The application shall be 104 developed by the Florida Energy and Climate Commission, in 105 consultation with the department, and shall require: 106 (I) The name and address of the person claiming the refund. 107 (II) A specific description of the purchase for which a 108 refund is sought, including, when applicable, a serial number or 109 other permanent identification number. 110 (III) The sales invoice or other proof of purchase showing 111 the amount of sales tax paid, the date of purchase, and the name 112 and address of the sales tax dealer from whom the property was 113 purchased. 114 (IV) A sworn statement that the information provided is 115 accurate and that the requirements of this paragraph have been 116 met. 117 c. Within 30 days after receipt of an application, the 118 Florida Energy and Climate Commission shall review the 119 application and shall notify the applicant of any deficiencies. 120 Upon receipt of a completed application, the Florida Energy and 121 Climate Commission shall evaluate the application for exemption 122 and issue a written certification that the applicant is eligible 123 for a refund or issue a written denial of such certification 124 within 60 days after receipt of the application. The Florida 125 Energy and Climate Commission shall provide the department with 126 a copy of each certification issued upon approval of an 127 application. 128 d. Each certified applicant shall be responsible for 129 forwarding a certified copy of the application and copies of all 130 required documentation to the department within 6 months after 131 certification by the Florida Energy and Climate Commission. 132 e. A refund approved pursuant to this paragraph shall be 133 made within 30 days after formal approval by the department. 134 f. The Florida Energy and Climate Commission may adopt the 135 form for the application for a certificate, requirements for the 136 content and format of information submitted to the Florida 137 Energy and Climate Commission in support of the application, 138 other procedural requirements, and criteria by which the 139 application will be determined by rule. The department may adopt 140 all other rules pursuant to ss. 120.536(1) and 120.54 to 141 administer this paragraph, including rules establishing 142 additional forms and procedures for claiming this exemption. 143 g. The Florida Energy and Climate Commission shall be 144 responsible for ensuring that the total amounts of the 145 exemptions authorized do not exceed the limits as specified in 146 subparagraph 2. 147 5. The Florida Energy and Climate Commission shall 148 determine and publish on a regular basis the amount of sales tax 149 funds remaining in each fiscal year. 150 6. This paragraph expires July 1, 20152010. 151 Section 2. Subsection (1) of section 220.192, Florida 152 Statutes, is amended to read: 153 220.192 Renewable energy technologies investment tax 154 credit.— 155 (1) DEFINITIONS.—For purposes of this section, the term: 156 (a) “Biodiesel” means biodiesel as defined in s. 157 212.08(7)(ccc). 158 (b) “Corporation” includes a general partnership, limited 159 partnership, limited liability company, unincorporated business, 160 or other business entity, including entities taxed as 161 partnerships for federal income tax purposes. 162 (c) “Eligible costs” means: 163 1. Seventy-five percent of all capital costs, operation and 164 maintenance costs, and research and development costs incurred 165 between July 1, 2006, and June 30, 20152010, up to a limit of 166 $3 million per state fiscal year for all taxpayers, in 167 connection with an investment in hydrogen-powered vehicles and 168 hydrogen vehicle fueling stations in the state, including, but 169 not limited to, the costs of constructing, installing, and 170 equipping such technologies in the state. 171 2. Seventy-five percent of all capital costs, operation and 172 maintenance costs, and research and development costs incurred 173 between July 1, 2006, and June 30, 20152010, up to a limit of 174 $1.5 million per state fiscal year for all taxpayers, and 175 limited to a maximum of $12,000 per fuel cell, in connection 176 with an investment in commercial stationary hydrogen fuel cells 177 in the state, including, but not limited to, the costs of 178 constructing, installing, and equipping such technologies in the 179 state. 180 3. Seventy-five percent of all capital costs, operation and 181 maintenance costs, and research and development costs incurred 182 between July 1, 2006, and June 30, 20152010, up to a limit of 183 $6.5 million per state fiscal year for all taxpayers, in 184 connection with an investment in the production, storage, and 185 distribution of biodiesel (B10-B100),andethanol (E10-E100), 186 renewable diesel fuel, and renewable fuel oil in the state, 187 including the costs of constructing, installing, and equipping 188 such technologies in the state. Gasoline fueling station pump 189 retrofits for ethanol (E10-E100) distribution qualify as an 190 eligible cost under this subparagraph. 191 (d) “Ethanol” means ethanol as defined in s. 192 212.08(7)(ccc). 193 (e) “Hydrogen fuel cell” means hydrogen fuel cell as 194 defined in s. 212.08(7)(ccc). 195 (f) “Renewable diesel fuel” means renewable diesel fuel as 196 defined in s. 212.08(7)(ccc). 197 (g) “Renewable fuel oil” means renewable fuel oil as 198 defined in s. 212.08(7)(ccc). 199 (h)(f)“Taxpayer” includes a corporation as defined in 200 paragraph (b) or s. 220.03. 201 Section 3. This act shall take effect July 1, 2010.