This bill amends sections 203.012 and 212.02 of the Florida Statutes to revise definitions related to electric vehicle charging taxation. Specifically, it clarifies that the term "distribution company" does not include entities operating electric vehicle charging stations, and it specifies that the sale of electricity by these operators is not considered a utility service. Additionally, the definition of "retail sale" is updated to include sales of electricity to operators of electric vehicle charging stations for public use.

The bill also provides for retroactive applicability of these amendments, effective from January 1, 2019. This means that the changes in definitions and tax implications will apply to transactions occurring from that date forward. The act will take effect upon becoming law.

Statutes affected:
H 653 Filed: 212.02