HB 867 2023
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hb0867-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to a sales tax exemption for renewable 2
natural gas machinery and equipment; amending s. 3
212.08, F.S.; defining the term "renewable natural 4
gas"; providing a sales tax exemption for the purchase 5
of certain machinery and equipment relating to 6
renewable natural gas; requiring purchasers of such 7
machinery and equipment to furnish the vendor with a 8
certain affidavit; providing an exception; providing 9
penalties, including a criminal penalty; authorizing 10
the Department of Revenue to adopt rules; providing an 11
effective date. 12
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Be It Enacted by the Legislature of the State of Florida: 14
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Section 1. Paragraph (v) is added to subsection (5) of 16
section 212.08, Florida Statutes, to read: 17
212.08 Sales, rental, use, consumption, distribution, and 18
storage tax; specified exemptions. —The sale at retail, the 19
rental, the use, the consumption, the distribution, and the 20
storage to be used or consumed in this state of the following 21
are hereby specifically exempt from the tax imposed by this 22
chapter. 23
(5) EXEMPTIONS; ACCOUNT OF USE. — 24
(v) Renewable natural gas machinery and equipment. — 25
HB 867 2023
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hb0867-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1. As used in this paragraph, the term "renewable natural 26
gas" means anaerobica lly generated biogas, landfill gas, or 27
wastewater treatment gas refined to a methane content of 90 28
percent or greater, which may be used as transportation fuel or 29
for electric generation or is of a quality capable of being 30
injected into a natural gas pipel ine. For purposes of this 31
chapter, any reference to natural gas includes renewable natural 32
gas. 33
2. The purchase of machinery and equipment that is 34
primarily used in the production, storage, transportation, 35
compression, or blending of renewable natural ga s and that is 36
used at a fixed location is exempt from the tax imposed by this 37
chapter. 38
3. Purchasers of machinery and equipment qualifying for 39
the exemption provided in this paragraph must furnish the vendor 40
with an affidavit stating that the item or ite ms to be exempted 41
are for the use designated herein. Purchasers with self -accrual 42
authority pursuant to s. 212.183 are not required to provide 43
this affidavit, but shall maintain all documentation necessary 44
to prove the exempt status of purchases. 45
4. A person furnishing a false affidavit to the vendor for 46
the purpose of evading payment of the tax imposed under this 47
chapter is subject to the penalty set forth in s. 212.085 and as 48
otherwise provided by law. 49
5. The department may adopt rules to administer t his 50
HB 867 2023
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hb0867-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
paragraph. 51
Section 2. This act shall take effect July 1, 2023. 52