Bill Text: FL S0864 | 2015 | Regular Session | Introduced
Bill Title: Sales of Motor Vehicles Powered by Electricity or Hydrogen
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2015-05-01 - Died in Commerce and Tourism [S0864 Detail]
Download: Florida-2015-S0864-Introduced.html
Florida Senate - 2015 SB 864 By Senator Soto 14-00579-15 2015864__ 1 A bill to be entitled 2 An act relating to sales of motor vehicles powered by 3 electricity or hydrogen; amending s. 212.08, F.S.; 4 defining the terms “electric vehicle” and “hydrogen 5 vehicle”; exempting the sale of an electric vehicle 6 and a hydrogen vehicle from the sales and use tax 7 until a specified date; providing an effective date. 8 9 Be It Enacted by the Legislature of the State of Florida: 10 11 Section 1. Paragraph (nnn) is added to subsection (7) of 12 section 212.08, Florida Statutes, to read: 13 212.08 Sales, rental, use, consumption, distribution, and 14 storage tax; specified exemptions.—The sale at retail, the 15 rental, the use, the consumption, the distribution, and the 16 storage to be used or consumed in this state of the following 17 are hereby specifically exempt from the tax imposed by this 18 chapter. 19 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any 20 entity by this chapter do not inure to any transaction that is 21 otherwise taxable under this chapter when payment is made by a 22 representative or employee of the entity by any means, 23 including, but not limited to, cash, check, or credit card, even 24 when that representative or employee is subsequently reimbursed 25 by the entity. In addition, exemptions provided to any entity by 26 this subsection do not inure to any transaction that is 27 otherwise taxable under this chapter unless the entity has 28 obtained a sales tax exemption certificate from the department 29 or the entity obtains or provides other documentation as 30 required by the department. Eligible purchases or leases made 31 with such a certificate must be in strict compliance with this 32 subsection and departmental rules, and any person who makes an 33 exempt purchase with a certificate that is not in strict 34 compliance with this subsection and the rules is liable for and 35 shall pay the tax. The department may adopt rules to administer 36 this subsection. 37 (nnn) Electric and hydrogen vehicles.—The sale of an 38 electric vehicle or a hydrogen vehicle is exempt from the tax 39 imposed by this chapter. As used in this paragraph, the term 40 “electric vehicle” means a motor vehicle that is powered solely 41 by electricity produced by rechargeable storage batteries, and 42 the term “hydrogen vehicle” means a motor vehicle that is 43 powered solely by hydrogen used in a fuel cell or an internal 44 combustion engine. This paragraph expires June 30, 2020. 45 Section 2. This act shall take effect July 1, 2015.