Bill Text: FL S0788 | 2010 | Regular Session | Comm Sub

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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

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       Florida Senate - 2010                              CS for SB 788 
        
       By the Committee on Agriculture; and Senators Baker and Dean 
       575-02156-10                                           2010788c1 
    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.; expanding the 
    4         definition of the term “biodiesel” for certain tax 
    5         exemption purposes; defining the terms “renewable 
    6         diesel” and “renewable fuel oil” for purposes of a 
    7         sales tax exemption for materials used in the 
    8         distribution of such items; deleting a provision 
    9         providing for the expiration of a sales tax exemption 
   10         relating to renewable energy technologies; amending s. 
   11         220.192, F.S.; defining the terms “renewable diesel” 
   12         and “renewable fuel oil” for purposes of the renewable 
   13         energy technologies investment tax credit; providing 
   14         an effective date. 
   15   
   16  Be It Enacted by the Legislature of the State of Florida: 
   17   
   18         Section 1. Paragraph (ccc) of subsection (7) of section 
   19  212.08, Florida Statutes, is amended to read: 
   20         212.08 Sales, rental, use, consumption, distribution, and 
   21  storage tax; specified exemptions.—The sale at retail, the 
   22  rental, the use, the consumption, the distribution, and the 
   23  storage to be used or consumed in this state of the following 
   24  are hereby specifically exempt from the tax imposed by this 
   25  chapter. 
   26         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any 
   27  entity by this chapter do not inure to any transaction that is 
   28  otherwise taxable under this chapter when payment is made by a 
   29  representative or employee of the entity by any means, 
   30  including, but not limited to, cash, check, or credit card, even 
   31  when that representative or employee is subsequently reimbursed 
   32  by the entity. In addition, exemptions provided to any entity by 
   33  this subsection do not inure to any transaction that is 
   34  otherwise taxable under this chapter unless the entity has 
   35  obtained a sales tax exemption certificate from the department 
   36  or the entity obtains or provides other documentation as 
   37  required by the department. Eligible purchases or leases made 
   38  with such a certificate must be in strict compliance with this 
   39  subsection and departmental rules, and any person who makes an 
   40  exempt purchase with a certificate that is not in strict 
   41  compliance with this subsection and the rules is liable for and 
   42  shall pay the tax. The department may adopt rules to administer 
   43  this subsection. 
   44         (ccc) Equipment, machinery, and other materials for 
   45  renewable energy technologies.— 
   46         1. As used in this paragraph, the term: 
   47         a. “Biodiesel” means: 
   48         (I) The mono-alkyl esters of long-chain fatty acids derived 
   49  from plant or animal matter for use as a source of energy and 
   50  meeting the specifications for biodiesel and biodiesel blends 
   51  with petroleum products as adopted by the Department of 
   52  Agriculture and Consumer Services. Biodiesel may refer to 
   53  biodiesel blends designated BXX, where XX represents the volume 
   54  percentage of biodiesel fuel in the blend; or 
   55         (II) A substitute for diesel fuel that is derived from 
   56  nonpetroleum renewable resources; is produced from biological 
   57  sources; when intended for use in motor vehicles, is registered 
   58  under 40 C.F.R. part 79 as a motor vehicle fuel or fuel 
   59  additive; and, when intended for use in non-motor-vehicle 
   60  applications, is properly registered as required by existing 
   61  federal or state law. 
   62         b. “Ethanol” means an anhydrous denatured alcohol produced 
   63  by the conversion of carbohydrates meeting the specifications 
   64  for fuel ethanol and fuel ethanol blends with petroleum products 
   65  as adopted by the Department of Agriculture and Consumer 
   66  Services. Ethanol may refer to fuel ethanol blends designated 
   67  EXX, where XX represents the volume percentage of fuel ethanol 
   68  in the blend. 
   69         c. “Hydrogen fuel cells” means equipment using hydrogen or 
   70  a hydrogen-rich fuel in an electrochemical process to generate 
   71  energy, electricity, or the transfer of heat. 
   72         d. “Renewable diesel” means liquid fuel for use in diesel 
   73  powered engines which is derived from biomass and meets the 
   74  registration requirements for fuel and fuel additives 
   75  established by the United States Environmental Protection Agency 
   76  and the specifications and requirements adopted by the 
   77  Department of Agriculture and Consumer Services. 
   78         e. “Renewable fuel oil” means liquid fuel for use in fuel 
   79  oil applications which is derived from biomass and meets the 
   80  registration requirements for fuel and fuel additives 
   81  established by the United States Environmental Protection Agency 
   82  and the specifications and requirements adopted by the 
   83  Department of Agriculture and Consumer Services. 
   84         2. The sale or use of the following in the state is exempt 
   85  from the tax imposed by this chapter: 
   86         a. Hydrogen-powered vehicles, materials incorporated into 
   87  hydrogen-powered vehicles, and hydrogen-fueling stations, up to 
   88  a limit of $2 million in tax each state fiscal year for all 
   89  taxpayers. 
   90         b. Commercial stationary hydrogen fuel cells, up to a limit 
   91  of $1 million in tax each state fiscal year for all taxpayers. 
   92         c. Materials used in the distribution of biodiesel (B10 
   93  B100), and ethanol (E10-E100), renewable diesel, and renewable 
   94  fuel oil, including fueling infrastructure, transportation, and 
   95  storage, up to a limit of $1 million in tax each state fiscal 
   96  year for all taxpayers. Gasoline fueling station pump retrofits 
   97  for ethanol (E10-E100) distribution qualify for the exemption 
   98  provided in this sub-subparagraph. 
   99         3. The Florida Energy and Climate Commission shall provide 
  100  to the department a list of items eligible for the exemption 
  101  provided in this paragraph. 
  102         4.a. The exemption provided in this paragraph shall be 
  103  available to a purchaser only through a refund of previously 
  104  paid taxes. An eligible item is subject to refund one time. A 
  105  person who has received a refund on an eligible item shall 
  106  notify the next purchaser of the item that such item is no 
  107  longer eligible for a refund of paid taxes. This notification 
  108  shall be provided to each subsequent purchaser on the sales 
  109  invoice or other proof of purchase. 
  110         b. To be eligible to receive the exemption provided in this 
  111  paragraph, a purchaser shall file an application with the 
  112  Florida Energy and Climate Commission. The application shall be 
  113  developed by the Florida Energy and Climate Commission, in 
  114  consultation with the department, and shall require: 
  115         (I) The name and address of the person claiming the refund. 
  116         (II) A specific description of the purchase for which a 
  117  refund is sought, including, when applicable, a serial number or 
  118  other permanent identification number. 
  119         (III) The sales invoice or other proof of purchase showing 
  120  the amount of sales tax paid, the date of purchase, and the name 
  121  and address of the sales tax dealer from whom the property was 
  122  purchased. 
  123         (IV) A sworn statement that the information provided is 
  124  accurate and that the requirements of this paragraph have been 
  125  met. 
  126         c. Within 30 days after receipt of an application, the 
  127  Florida Energy and Climate Commission shall review the 
  128  application and shall notify the applicant of any deficiencies. 
  129  Upon receipt of a completed application, the Florida Energy and 
  130  Climate Commission shall evaluate the application for exemption 
  131  and issue a written certification that the applicant is eligible 
  132  for a refund or issue a written denial of such certification 
  133  within 60 days after receipt of the application. The Florida 
  134  Energy and Climate Commission shall provide the department with 
  135  a copy of each certification issued upon approval of an 
  136  application. 
  137         d. Each certified applicant shall be responsible for 
  138  forwarding a certified copy of the application and copies of all 
  139  required documentation to the department within 6 months after 
  140  certification by the Florida Energy and Climate Commission. 
  141         e. A refund approved pursuant to this paragraph shall be 
  142  made within 30 days after formal approval by the department. 
  143         f. The Florida Energy and Climate Commission may adopt the 
  144  form for the application for a certificate, requirements for the 
  145  content and format of information submitted to the Florida 
  146  Energy and Climate Commission in support of the application, 
  147  other procedural requirements, and criteria by which the 
  148  application will be determined by rule. The department may adopt 
  149  all other rules pursuant to ss. 120.536(1) and 120.54 to 
  150  administer this paragraph, including rules establishing 
  151  additional forms and procedures for claiming this exemption. 
  152         g. The Florida Energy and Climate Commission shall be 
  153  responsible for ensuring that the total amounts of the 
  154  exemptions authorized do not exceed the limits as specified in 
  155  subparagraph 2. 
  156         5. The Florida Energy and Climate Commission shall 
  157  determine and publish on a regular basis the amount of sales tax 
  158  funds remaining in each fiscal year. 
  159         6. This paragraph expires July 1, 2010. 
  160         Section 2. Section 220.192, Florida Statutes, is amended to 
  161  read: 
  162         220.192 Renewable energy technologies investment tax 
  163  credit.— 
  164         (1) DEFINITIONS.—For purposes of this section, the term: 
  165         (a) “Biodiesel” means biodiesel as defined in s. 
  166  212.08(7)(ccc). 
  167         (b) “Corporation” includes a general partnership, limited 
  168  partnership, limited liability company, unincorporated business, 
  169  or other business entity, including entities taxed as 
  170  partnerships for federal income tax purposes. 
  171         (c) “Eligible costs” means: 
  172         1. Seventy-five percent of all capital costs, operation and 
  173  maintenance costs, and research and development costs incurred 
  174  between July 1, 2006, and June 30, 2010, up to a limit of $3 
  175  million per state fiscal year for all taxpayers, in connection 
  176  with an investment in hydrogen-powered vehicles and hydrogen 
  177  vehicle fueling stations in the state, including, but not 
  178  limited to, the costs of constructing, installing, and equipping 
  179  such technologies in the state. 
  180         2. 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, 2010, up to a limit of $1.5 
  183  million per state fiscal year for all taxpayers, and limited to 
  184  a maximum of $12,000 per fuel cell, in connection with an 
  185  investment in commercial stationary hydrogen fuel cells in the 
  186  state, including, but not limited to, the costs of constructing, 
  187  installing, and equipping such technologies in the state. 
  188         3. Seventy-five percent of all capital costs, operation and 
  189  maintenance costs, and research and development costs incurred 
  190  between July 1, 2006, and June 30, 2010, up to a limit of $6.5 
  191  million per state fiscal year for all taxpayers, in connection 
  192  with an investment in the production, storage, and distribution 
  193  of biodiesel (B10-B100), and ethanol (E10-E100), renewable 
  194  diesel, or renewable fuel oil in the state, including the costs 
  195  of constructing, installing, and equipping such technologies in 
  196  the state. Gasoline fueling station pump retrofits for ethanol 
  197  (E10-E100) distribution qualify as an eligible cost under this 
  198  subparagraph. 
  199         (d) “Ethanol” means ethanol as defined in s. 
  200  212.08(7)(ccc). 
  201         (e) “Hydrogen fuel cell” means hydrogen fuel cell as 
  202  defined in s. 212.08(7)(ccc). 
  203         (f) “Renewable diesel” means renewable diesel as defined in 
  204  s. 212.08(7)(ccc). 
  205         (g) “Renewable fuel oil” means renewable fuel oil as 
  206  defined in s. 212.08(7)(ccc). 
  207         (h)(f) “Taxpayer” includes a corporation as defined in 
  208  paragraph (b) or s. 220.03. 
  209         Section 3. This act shall take effect July 1, 2010.