F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
HB 867 2023
1 A bill to be entitled
2 An act relating to a sales tax exemption for renewable
3 natural gas machinery and equipment; amending s.
4 212.08, F.S.; defining the term "renewable natural
5 gas"; providing a sales tax exemption for the purchase
6 of certain machinery and equipment relating to
7 renewable natural gas; requiring purchasers of such
8 machinery and equipment to furnish the vendor with a
9 certain affidavit; providing an exception; providing
10 penalties, including a criminal penalty; authorizing
11 the Department of Revenue to adopt rules; providing an
12 effective date.
13
14 Be It Enacted by the Legislature of the State of Florida:
15
16 Section 1. Paragraph (v) is added to subsection (5) of
17 section 212.08, Florida Statutes, to read:
18 212.08 Sales, rental, use, consumption, distribution, and
19 storage tax; specified exemptions.—The sale at retail, the
20 rental, the use, the consumption, the distribution, and the
21 storage to be used or consumed in this state of the following
22 are hereby specifically exempt from the tax imposed by this
23 chapter.
24 (5) EXEMPTIONS; ACCOUNT OF USE.—
25 (v) Renewable natural gas machinery and equipment.—
Page 1 of 3
CODING: Words stricken are deletions; words underlined are additions.
hb0867-00
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
HB 867 2023
26 1. As used in this paragraph, the term "renewable natural
27 gas" means anaerobically generated biogas, landfill gas, or
28 wastewater treatment gas refined to a methane content of 90
29 percent or greater, which may be used as transportation fuel or
30 for electric generation or is of a quality capable of being
31 injected into a natural gas pipeline. For purposes of this
32 chapter, any reference to natural gas includes renewable natural
33 gas.
34 2. The purchase of machinery and equipment that is
35 primarily used in the production, storage, transportation,
36 compression, or blending of renewable natural gas and that is
37 used at a fixed location is exempt from the tax imposed by this
38 chapter.
39 3. Purchasers of machinery and equipment qualifying for
40 the exemption provided in this paragraph must furnish the vendor
41 with an affidavit stating that the item or items to be exempted
42 are for the use designated herein. Purchasers with self -accrual
43 authority pursuant to s. 212.183 are not required to provide
44 this affidavit, but shall maintain all documentation necessary
45 to prove the exempt status of purchases.
46 4. A person furnishing a false affidavit to the vendor for
47 the purpose of evading payment of the tax imposed under this
48 chapter is subject to the penalty set forth in s. 212.085 and as
49 otherwise provided by law.
50 5. The department may adopt rules to administer t his
Page 2 of 3
CODING: Words stricken are deletions; words underlined are additions.
hb0867-00
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
HB 867 2023
51 paragraph.
52 Section 2. This act shall take effect July 1, 2023.
Page 3 of 3
CODING: Words stricken are deletions; words underlined are additions.
hb0867-00