HB 1315 2025
CODING: Words stricken are deletions; words underlined are additions.
hb1315-00
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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 heavy equipment rental recovery 2
fee; creating s. 212.0607, F.S.; defining terms; 3
authorizing a heavy equipment rental dealer to charge 4
and collect a specified recovery fee; requiring the 5
heavy equipment rental dealer to retain the recovery 6
fee for a specified purpose; prohibiting the recovery 7
fee from being charged to certain entities; 8
prohibiting a recovery fee from being included in any 9
taxable sales price; providing an effective date. 10
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Be It Enacted by the Legislature of the State of Florida: 12
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Section 1. Section 212.0607, Florida Statutes, is created 14
to read: 15
212.0607 Heavy equipment rental recovery fee. — 16
(1) As used in this s ection, the term: 17
(a) "Heavy equipment" means industrial or construction 18
equipment described under 532412 of the North American Industry 19
Classification System, as published by the Office of Management 20
and Budget, Executive Office of the President. 21
(b) "Heavy equipment rental dealer" means a person or an 22
entity principally engaged in the business of short -term rentals 23
or sales of heavy equipment. 24
(c) "Principally engaged" means more than 50 percent of 25
HB 1315 2025
CODING: Words stricken are deletions; words underlined are additions.
hb1315-00
Page 2 of 2
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
the annual revenue of the dealer is derived from th e rental of 26
heavy equipment, including attachments and ancillary equipment. 27
(d) "Short-term rental" means the rental of a heavy 28
equipment dealer's rental property for fewer than 365 days under 29
an open-ended contract or under a contract with unlimited ter ms. 30
(2) A heavy equipment rental dealer may charge and collect 31
a separately itemized recovery fee of 2 percent of the sales 32
price, in addition to the sales price of the rented property. 33
The heavy equipment rental dealer shall retain the full amount 34
of the recovery fee to pay tangible personal property taxes 35
imposed on the heavy equipment. The recovery fee provided in 36
this section may not be charged to the Federal Government, any 37
federally recognized Indian tribe, any state agency, or any 38
municipality or county of this state. 39
(3) A recovery fee charged to a customer by a heavy 40
equipment rental dealer may not be included in any taxable sales 41
price for purposes of this chapter. 42
Section 2. This act shall take effect July 1, 2025. 43