FL SALES TAX EXEMPTIONS – GAS STATIONS TAKE NOTE - BIODIESEL, ETHANOL, AND OTHER RENEWABLE FUELS AND RELATED EQUIPMENT
Florida recently amended § 212.08(7)(hhh), Florida Statutes, to allow for a refundable sales and use tax exemption to taxpayers who purchase eligible equipment, machinery, and other materials for renewable energy technologies effective July 1, 2012 until July 1, 2016. The exemption is similar to another exemption that expired in 2010 and allows for a refund of sales and use taxes for materials used in the distribution of biodiesel (B10-B100), ethanol (E10-E100), and other renewable fuels, including fueling infrastructure, transportation, and storage for these fuels. Also available for refund are sales and use taxes paid on Gasoline Fueling Station pump retrofits for these same types of fuels.
Please note that the amount of money available to be refunded is limited and refunds will be made on a first come, first serve basis. Applications for qualification for the refund must be made to the Florida Department of Agriculture and Consumer Services (DACS) then the actual refund request must be made through the Florida Department of Revenue within 6 months of the date of approval by the DACS.
If your company (or your client's company) need assistance with filing the applications for refund before the moneys available for refund are depleted, the please contact The Law Offices of the Law Offices of Moffa, Sutton, & Donnini, P.A. by phone or email (links at the top of this web page) for a Free Initial Consultation.
ADDITIONAL RESOURCES
During Spring 2012, there were several bills running through the Florida Legislature vying for the (hhh) spot in §212.08(7) and neither the FL Department of Revenue nor the state's legislature web sites have updated their on-line version of the statutes as of today to reflect the amended statute. Therefore, as a convenience to the public, below please find the enrolled version the bill as enacted by lack of action by the Governor.
(hhh) Equipment, machinery, and other materials for renewable energy technologies.—
1. As used in this paragraph, the term:
a. "Biodiesel" means the mono-alkyl esters of long-chain fatty acids derived from plant or animal matter for use as a source of energy and meeting the specifications for biodiesel and biodiesel blends with petroleum products as adopted by rule of the Department of Agriculture and Consumer Services. "Biodiesel" may refer to biodiesel blends designated BXX, where XX represents the volume percentage of biodiesel fuel in the blend.
b. "Ethanol" means an anhydrous denatured alcohol produced by the conversion of carbohydrates meeting the specifications for fuel ethanol and fuel ethanol blends with petroleum products as adopted by rule of the Department of Agriculture and Consumer Services. "Ethanol" may refer to fuel ethanol blends designated EXX, where XX represents the volume percentage of fuel ethanol in the blend.
c. "Renewable fuel" means a fuel produced from biomass that is used to replace or reduce the quantity of fossil fuel present in motor fuel or diesel fuel. "Biomass" means biomass as defined in s. 366.91, "motor fuel" means motor fuel as defined in s. 206.01, and "diesel fuel" means diesel fuel as defined in s. 206.86.
2. The sale or use in the state of the following is exempt from the tax imposed by this chapter. Materials used in the distribution of biodiesel (B10-B100), ethanol (E10-E100), and other renewable fuels, including fueling infrastructure, transportation, and storage, up to a limit of $1 million in tax each state fiscal year for all taxpayers. Gasoline fueling station pump retrofits for biodiesel (B10-B100), ethanol (E10- E100), and other renewable fuel distribution qualify for the exemption provided in this paragraph.
3. The Department of Agriculture and Consumer Services shall provide to the department a list of items eligible for the exemption provided in this paragraph.
4. a. The exemption provided in this paragraph shall be available to a purchaser only through a refund of previously paid taxes. An eligible item is subject to refund one time. A person who has received a refund on an eligible item shall notify the next purchaser of the item that the item is no longer eligible for a refund of paid taxes. The notification shall be provided to each subsequent purchaser on the sales invoice or other proof of purchase.
b. To be eligible to receive the exemption provided in this paragraph, a purchaser shall file an application with the Department of Agriculture and Consumer Services. The application shall be developed by the Department of Agriculture and Consumer Services, in consultation with the department, and shall require:
(I) The name and address of the person claiming the refund.
(II) A specific description of the purchase for which a refund is sought, including, when applicable, a serial number or other permanent identification number.
(III) The sales invoice or other proof of purchase showing the amount of sales tax paid, the date of purchase, and the name and address of the sales tax dealer from whom the property was purchased.
(IV) A sworn statement that the information provided is accurate and that the requirements of this paragraph have been met.
c. Within 30 days after receipt of an application, the Department of Agriculture and Consumer Services shall review the application and notify the applicant of any deficiencies. Upon receipt of a completed application, the Department of Agriculture and Consumer Services shall evaluate the application for the exemption and issue a written certification that the applicant is eligible for a refund or issue a written denial of such certification. The Department of Agriculture and Consumer Services shall provide the department a copy of each certification issued upon approval of an application.
d. Each certified applicant is responsible for applying for the refund and forwarding the certification that the applicant is eligible to the department within 6 months after certification by the Department of Agriculture and Consumer Services.
e. A refund approved pursuant to this paragraph shall be made within 30 days after formal approval by the department.
f. The Department of Agriculture and Consumer Services may adopt by rule the form for the application for a certificate, requirements for the content and format of information submitted to the Department of Agriculture and Consumer Services in support of the application, other procedural requirements, and criteria by which the application will be determined. The Department of Agriculture and Consumer Services may adopt other rules pursuant to ss. 120.536(1) and 120.54 to administer this paragraph, including rules establishing additional forms and procedures for claiming the exemption.
g. The Department of Agriculture and Consumer Services shall be responsible for ensuring that the total amount of the exemptions authorized do not exceed the limits specified in subparagraph 2.
5. Approval of the exemptions under this paragraph is on a first-come, first-served basis, based upon the date complete applications are received by the Department of Agriculture and Consumer Services. Incomplete placeholder applications shall not be accepted and shall not secure a place in the first-come, first-served application line. The Department of Agriculture and Consumer Services shall determine and publish on its website on a regular basis the amount of sales tax funds remaining in each fiscal year.
6. This paragraph expires July 1, 2016.