HB 803 Summary

• Exempts generators used on farms from sales and use tax by amending existing agricultural exemptions in s. 212.08, F.S.

• Exempts equipment using natural gas or liquefied petroleum gas to generate emergency electric energy at nursing homes and assisted living facilities from sales and use tax.

• Limits the emergency equipment exemption to a maximum of $30,000 per facility and requires purchasers to provide the dealer with an affidavit certifying exclusive use for emergency generation.

• Subjects persons who furnish false affidavits to penalties under s. 212.085 and other applicable law.

• Takes effect July 1, 2018, with the Department of Revenue authorized to adopt implementing rules.