FL S0786

Creates a renewable energy user tax program administered by the Office of Energy and Southern States Energy Board to establish mileage-based user taxes for battery electric vehicles and hybrid electric vehicles, with an auditing and reconciliation mechanism required by January 1, 2019.

Exempts sales and leases of plug-in electric vehicles, plug-in hybrid electric vehicles, and hybrid electric vehicles from sales tax, and exempts sales of replacement batteries for these vehicles from sales tax, with the exemption repealing December 31, 2021.

Requires the Florida Building Code to incorporate statewide building standards for electric vehicle supply equipment installation in multifamily dwellings and nonresidential developments.

Grants condominium unit owners, cooperative unit owners, and homeowners' association parcel owners the right to install and use electric vehicle supply equipment in their designated parking spaces or parcels, subject to architectural standards and association approval.

Establishes that property owners installing electric vehicle supply equipment are responsible for all installation, maintenance, repair, and electricity costs, and must maintain $1 million umbrella liability insurance naming the association as an additional insured; allows associations to impose reasonable restrictions that do not significantly increase equipment costs or decrease efficiency.