FL S0844

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, provided the equipment is used 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 claiming the exemption to furnish vendors with an affidavit confirming the equipment qualifies for the designated use, with an exception for purchasers holding self-accrual authority under s. 212.183

Imposes penalties, including criminal penalties under s. 212.085, on any person who furnishes a false affidavit to evade payment of the tax

Effective date of July 1, 2023; sponsored by Senator Yarborough and filed as SB 844 in the Florida Senate