This bill amends section 212.08 of the Florida Statutes to exempt certain electricity sold to owners or operators of electric vehicle charging stations from sales and use tax. Specifically, the exemption applies to electricity used primarily for providing electric vehicle charging to consumers, provided that the electricity is separately metered at the point of delivery. To claim this exemption, owners or operators must furnish an affidavit to the electric utility, attesting to the exempt use of the electricity. If the electricity is not separately metered, it is presumed to be used for nonexempt purposes and thus taxable.

Additionally, the bill establishes civil and criminal penalties for individuals who submit false affidavits to evade tax payments. It also relieves electric utilities of the responsibility of collecting the tax on exempt electricity if they possess the affidavit, shifting the tax recovery responsibility solely to the owner or operator if the exemption is later deemed invalid. The Department of Revenue is tasked with adopting rules to implement these changes, and the act is set to take effect on July 1, 2026.

Statutes affected:
S 680 Filed: 212.02