No. CS/SB 680
Filed under Taxes & Budget.
Electric Vehicle Charging Taxation; Exempting certain electricity sold to owners or operators of an electric vehicle charging station from the sales and use tax; requiring owners or operators of electric vehicle charging stations to furnish a specified affidavit under certain circumstances; providing civil and criminal penalties; requiring the Department of Revenue to look solely to owners or operators for recovery of the tax under certain circumstances, etc.
Plain English Summary
AI-GENERATEDElectricity sold to EV charging station owners is exempt from sales tax if used primarily for charging and separately metered at the delivery point.
Station owners must provide a specific affidavit to the electric utility to claim the exemption, shifting tax collection responsibility away from the utility.
If electricity is not separately metered, it is conclusively presumed to be used for nonexempt purposes and remains fully taxable.
Furnishing a false affidavit to evade tax triggers civil and criminal penalties under existing state law.
AIExempts electricity sold to EV charging station owners from sales tax if used primarily for charging and separately metered.
AIRequires separate metering at the point of delivery; if not met, all electricity is conclusively presumed taxable.
AIRequires owners to furnish an affidavit to the utility; possession of the affidavit relieves the utility of collection responsibility, shifting recovery solely to the owner.
AISubjects anyone furnishing a false affidavit to evade tax to penalties under s. 212.085.