Senate Bill 844 (2023) — A sales tax exemption for renewable natural gas machinery and equipment
SB 844
Florida Bills
Florida Senate - 2023 SB By Senator Yarborough 4-00698-23 2023844__ CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled
An act relating to a sales tax exemption for renewable natural gas machinery and equipment; amending s. 3 212.08, F.S.; defining the term “renewable natural gas”; providing a sales tax exemption for the purchase of certain machinery and equipment relating to renewable natural gas; requiring purchasers of such machinery and equipment to furnish the vendor with a certain affidavit; providing an exception; providing penalties, including a criminal penalty; authorizing the Department of Revenue to adopt rules; providing an effective date. 12
Be It Enacted by the Legislature of the State of Florida: 14
Section 1. Paragraph
(
v) is added to subsection (5) of
section 212.08, Florida Statutes, to read: 17 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.—The sale at retail, the rental, the use, the consumption, the distribution, and the storage to be used or consumed in this state of the following are hereby specifically exempt from the tax imposed by this chapter. 23
(5) EXEMPTIONS; ACCOUNT OF USE.— 24
(
v) Renewable natural gas machinery and equipment.— 25 1. As used in this paragraph, the term “renewable natural gas” means anaerobically generated biogas, landfill gas, or wastewater treatment gas refined to a methane content of 90 percent or greater, which may be used as transportation fuel or Florida Senate - 2023 SB 844 4-00698-23 2023844__ CODING: Words stricken are deletions; words underlined are additions. for electric generation or is of a quality capable of being injected into a natural gas pipeline. For purposes of this chapter, any reference to natural gas includes renewable natural gas. 33 2.
The purchase of machinery and equipment that is primarily used in the production, storage, transportation, 35 compression, or blending of renewable natural gas and that is used at a fixed location is exempt from the tax imposed by this chapter. 38 3. Purchasers of machinery and equipment qualifying for the exemption provided in this paragraph must furnish the vendor with an affidavit stating that the item or items to be exempted are for the use designated herein.
Purchasers with self-accrual authority pursuant to s. 212.183 are not required to provide this affidavit, but shall maintain all documentation necessary to prove the exempt status of purchases. 45 4. A person furnishing a false affidavit to the vendor for the purpose of evading payment of the tax imposed under this
chapter is subject to the penalty set forth in s. 212.085 and as otherwise provided by law. 49 5. The department may adopt rules to administer this paragraph. 51