Renewable Energy Equipment Sales Tax Exemption

Summary

In June 2006, Senate Bill 888 created a sales and use tax refund for "equipment, machinery and other materials for renewable energy technologies." The renewable energy technologies include hydrogen-powered vehicles; hydrogen-fueling stations (up to $2M total); commercial stationary hydrogen fuel cells (up to $1M total); and materials used in the distribution of biodiesel (B10-B100) and ethanol (E10-E100), including fueling infrastructure, transportation, and storage (up to $1M total). The refund is available to a purchaser only on previously paid Florida sales tax. Applications for Florida Renewable Energy Technologies Sales Tax Program will be reviewed by the Florida Energy & Climate Commission. The Florida Energy & Climate Commission will not issue the sales tax refund. The actual sales tax refund must be applied for with the Florida Department of Revenue using appropriate forms, which are available at the program web site listed above.