RULE NO: RULE TITLE
12A-1.0142: Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies
PURPOSE AND EFFECT: The purpose for creating Rule 12A-1.0142, Florida Administrative Code (F.A.C.) (Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies), is to: (1) provide for the administration of the sales tax incentive program provided in Section 212.08(7)(ccc), Florida Statutes, created by s. 9, Chapter 2006-230, Laws of Florida, and (2) adopt, by reference, the application used by the Department of Environmental Protection to administer the program. When in effect, this rule will provide how to obtain a refund of sales tax paid on equipment, machinery, and other materials used for renewable energy technologies.
SUMMARY: The creation of Rule 12A-1.0142, F.A.C. (Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies), provides: (1) a list of items for which the refund of sales tax paid is available; (2) the statutory limitation of the amount of refund available; (3) information on how to obtain and to file the application for certification of the items available for a refund of sales tax paid with the Department of Environmental Protection; (4) the procedures for claiming a refund of sales tax paid on eligible equipment, machinery, and materials used in renewable energy technologies from the Department of Revenue, including the necessary application form and documentation to support the claim for refund; and (5) for the adoption, by reference, of the application used by the Department of Environmental Protection in its administration of this exemption by refund.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 212.08(7)(ccc), 212.17(6), 212.18(2), 213.06(1) FS.
LAW IMPLEMENTED: 212.08(7)(ccc), 377.801-377.806 FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: February 20, 2008, 9:00 a.m.
PLACE: Room 118, Carlton Building, 501 S. Calhoun Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Larry Green at (850)922-4830. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Jeffery Soff, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4719

THE FULL TEXT OF THE PROPOSED RULE IS:

12A-1.0142 Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies.

(1) Who May Claim the Refund. Any applicant who has received approval from the Department of Environmental Protection for purchases of equipment, machinery, and other materials for renewable energy technologies will be allowed a refund of Florida sales and use taxes previously paid, not to exceed the statutory limitations provided in Section 212.08(7)(ccc), F.S.

(a) The refund of Florida sales and use tax previously paid is applicable to the following items:

1. Hydrogen-powered vehicles.

2. Materials incorporated into hydrogen-powered vehicles.

3. Hydrogen fueling stations.

4. Commercial stationary hydrogen fuel cells.

5. Materials used in the distribution of biodiesel (B10-B100) and ethanol (E10-E100), including fueling infrastructure, transportation, and storage for these fuels. Gasoline fueling station pump retrofits for ethanol (E10-E100) distribution also qualify.

(b) Section 212.08(7)(ccc), F.S., limits the total amount available for a refund of Florida sales and use tax paid to the following:

1. For tax paid on hydrogen-powered vehicles, materials incorporated into hydrogen-powered vehicles, and hydrogen-fueling stations, the total amount available for refund is limited to $2 million in tax each state fiscal year.

2. For tax paid on commercial stationary hydrogen fuel cells, the total amount available for refund is limited to $1 million in tax each state fiscal year.

3. For tax paid on materials used in the distribution of biodiesel and ethanol, including fueling infrastructure, transportation, and storage for these fuels, and for the retrofitting of gasoline station pumps for ethanol (E10-E100) distribution, the total amount available for refund is limited to $1 million in tax each state fiscal year.

(2) Obtaining the Refund.

(a) Taxpayers claiming the refund must first file Form FEO-06-01, Florida Renewable Energy Technologies Sales Tax Program Application (Effective 11/07, hereby incorporated by reference). The application may be obtained, without cost, at www.dep.state.fl.us/energy or by telephone at (850)245-8002 or by writing to:

Florida Department of Environmental Protection

ATTN: Renewable Energy Technologies Sales Tax Program

Florida Energy Office

2600 Blair Stone Road, MS-19

Tallahassee, Florida 32399-2400.

(b) When the Department of Environmental Protection sends written certification to the applicant, approving the refund of Florida sales and use tax, the agency will send a copy of the written certification and all supporting documentation to the Department of Revenue. To obtain a refund of Florida sales and use tax previously paid on purchases of equipment, machinery, and other materials for renewable energy technologies, the applicant must file a completed Application for Refund-Sales and Use Tax (Form DR-26S, incorporated by reference in Rule 12-26.008, F.A.C.), with a copy of the certification letter from the Department of Environmental Protection. Form DR-26S must be filed with the Department of Revenue within 6 months from the date of the written certification issued by the Department of Environmental Protection approving the refund. The refund claim is limited to the amount certified by the Florida Department of Environmental Protection. Form DR-26S, with a copy of the certification letter, should be mailed to:

Florida Department of Revenue

Refund Subprocess

P. O. Box 6490

Tallahassee, Florida 32314-6490.

Specific Authority 212.08(7)(ccc), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.08(7)(ccc), 377.801-377.806 FS. History– New_________.

NAME OF PERSON ORIGINATING PROPOSED RULE: Jeffery Soff, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4719
NAME OF SUPERVISOR OR PERSON WHO APPROVED THE PROPOSED RULE: Buzz McKown, Revenue Program Administrator II, Technical Assistance and Dispute Resolution, P. O. Box 7443, Tallahassee, Florida 32314-7443; telephone number (850)922-4721
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: January 15, 2008
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: The proposed creation of Rule 12A-1.0142, Florida Administrative Code (Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies), was noticed in the Florida Administrative Weekly on September 21, 2007 (Vol. 33, No. 38, pp. 4319-4320). A rule development workshop was held on October 8, 2007. Comments received at the workshop were limited to comments regarding the numbering of the Department of Environmental Protection application form. No written comments have been received by the Department. After this workshop the Department added a provision including the retrofit of gasoline pumps within this exemption provision, to ensure it complies with the statute.