THE BILL ITSELF
HB 653
Electric Vehicle Charging Taxation
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A bill to be entitled
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An act relating to electric vehicle charging taxation;
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amending s. 203.012, F.S.; revising the definition of
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the terms "distribution company" and "utility
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service"; amending s. 212.02, F.S.; revising the
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definition of the term "retail sale"; providing
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retroactive applicability; providing an effective
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date.
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Be It Enacted by the Legislature of the State of Florida:
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Section 1. Subsections (1) and (3) of section 203.012,
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Florida Statutes, are amended to read:
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203.012 Definitions.—As used in this chapter:
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(1) "Distribution company" means any person owning or
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operating local electric or natural or manufactured gas utility
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distribution facilities within this state for the transmission,
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delivery, and sale of electricity or natural or manufactured
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gas. The term does not include natural gas transmission
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companies that are subject to the jurisdiction of the Federal
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Energy Regulatory Commission. The term does not include a person
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owning or operating electric vehicle charging stations as
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defined in s. 366.94(2)(a).
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(3) "Utility service" means electricity for light, heat,
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or power; and natural or manufactured gas for light, heat, or
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power, including transportation, delivery, transmission, and
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distribution of the electricity or natural or manufactured gas.
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This subsection does not broaden the definition of utility
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service to include separately stated charges for tangible
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personal property or services which are not charges for the
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electricity or natural or manufactured gas or the
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transportation, delivery, transmission, or distribution of
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electricity or natural or manufactured gas. The term does not
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include the sale of electricity to the public by an operator of
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an electric vehicle charging station operating under s. 366.94.
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Section 2. Paragraph (a) of subsection (14) of section
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212.02, Florida Statutes, is amended to read:
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212.02 Definitions.—The following terms and phrases when
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used in this chapter have the meanings ascribed to them in this
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section, except where the context clearly indicates a different
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meaning:
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(14)(a) "Retail sale" or a "sale at retail" means a sale
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to a consumer or to any person for any purpose other than for
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resale in the form of tangible personal property or services
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taxable under this chapter, and includes all such transactions
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that may be made in lieu of retail sales or sales at retail. A
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sale for resale includes a sale of qualifying property. As used
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in this paragraph, the term "qualifying property" means tangible
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personal property, other than electricity, which is used or
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consumed by a government contractor in the performance of a
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qualifying contract as defined in s. 212.08(17)(c), to the
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extent that the cost of the property is allocated or charged as
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a direct item of cost to such contract, title to which property
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vests in or passes to the government under the contract. The
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term "government contractor" includes prime contractors and
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subcontractors. As used in this paragraph, a cost is a "direct
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item of cost" if it is a "direct cost" as defined in 48 C.F.R.
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s. 9904.418-30(a)(2), or similar successor provisions, including
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costs identified specifically with a particular contract. A sale
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for resale also includes a sale of electricity to the operator
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of an electric vehicle charging station used in providing
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electric vehicle charging to the public pursuant to s. 366.94.
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Section 3. The amendments made by this act to ss. 203.012
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and 212.02, Florida Statutes, apply retroactively to January 1,
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2019.
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Section 4. This act shall take effect upon becoming a law.