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FL H0867

Bill

Official Source

Status

Introduced

2/15/2023

Primary Sponsor

Philip Griffitts

Click for details

Origin

House of Representatives

2023 Regular Session

AI Summary

  • Exempts from Florida sales tax the purchase of machinery and equipment primarily used in the production, storage, transportation, compression, or blending of renewable natural gas at a fixed location
  • Defines "renewable natural gas" as anaerobically generated biogas, landfill gas, or wastewater treatment gas refined to a methane content of 90 percent or greater, suitable for use as transportation fuel, electric generation, or injection into a natural gas pipeline
  • Requires purchasers to furnish vendors with an affidavit confirming the exempt use of the machinery and equipment, with an exception for purchasers holding self-accrual authority under s. 212.183
  • Subjects any person furnishing a false affidavit to evade tax payment to penalties under s. 212.085 and other applicable laws
  • Effective date of July 1, 2023, with the Department of Revenue authorized to adopt rules for administration

Legislative Description

Sales Tax Exemption for Renewable Natural Gas Machinery and Equipment

Last Action

Withdrawn prior to introduction; companion bill(s) passed, see HB 7063 (Ch. 2023-157)

2/22/2023

Committee Referrals

Ways and Means Committee2/21/2023

Full Bill Text

No bill text available