Read the full stored bill text
Florida Senate
-
2026
CS for SB 680
By
the Committee on Regulated Industries; and Senator Mayfield
580-02246-26 2026680c1
1 A bill to be entitled
2 An act relating to electric vehicle charging taxation;
3 amending s. 212.08, F.S.; exempting certain
4 electricity sold to owners or operators of an electric
5 vehicle charging station from the sales and use tax;
6 providing applicability; requiring owners or operators
7 of electric vehicle charging stations to furnish a
8 specified affidavit under certain circumstances;
9 providing a presumption relating to the purpose and
10 taxation of certain electricity; providing civil and
11 criminal penalties; specifying that possession of a
12 specified affidavit relieves electric utilities of
13 certain responsibilities; requiring the Department of
14 Revenue to look solely to owners or operators for
15 recovery of the tax under certain circumstances;
16 defining terms; requiring the department to adopt
17 rules; authorizing the department to adopt emergency
18 rules; providing an effective date.
19
20 Be It Enacted by the Legislature of the State of Florida:
21
22 Section 1. Paragraph (ffff) is added to subsection (7) of
23 section 212.08, Florida Statutes, to read:
24 212.08 Sales, rental, use, consumption, distribution, and
25 storage tax; specified exemptions.—The sale at retail, the
26 rental, the use, the consumption, the distribution, and the
27 storage to be used or consumed in this state of the following
28 are hereby specifically exempt from the tax imposed by this
29 chapter.
30 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
31 entity by this chapter do not inure to any transaction that is
32 otherwise taxable under this chapter when payment is made by a
33 representative or employee of the entity by any means,
34 including, but not limited to, cash, check, or credit card, even
35 when that representative or employee is subsequently reimbursed
36 by the entity. In addition, exemptions provided to any entity by
37 this subsection do not inure to any transaction that is
38 otherwise taxable under this chapter unless the entity has
39 obtained a sales tax exemption certificate from the department
40 or the entity obtains or provides other documentation as
41 required by the department. Eligible purchases or leases made
42 with such a certificate must be in strict compliance with this
43 subsection and departmental rules, and any person who makes an
44 exempt purchase with a certificate that is not in strict
45 compliance with this subsection and the rules is liable for and
46 shall pay the tax. The department may adopt rules to administer
47 this subsection.
48
(ffff)
Electricity sold to an owner or operator of an
49
electric vehicle charging station.—
50
1
.
Electricity
, including electricity used for necessary
51
supporting equipment and infrastructure, is exempt from the tax
52
imposed by this chapter if the electricity is sold to an owner
53
or operator of an electric vehicle charging station and used for
54
the primary purpose of providing electric vehicle charging to a
55
consumer or any person pursuant to s. 366.94.
56
2. This exemption applies only if the electricity used for
57
the exempt purpose specified in subparagraph 1. is separately
58
metered at the point of delivery from the electric utility to
59
the owner or operator of the electric vehicle charging station
.
60
If claiming an exemption pursuant to this paragraph, t
he owner
61
or operator
of the electric vehicle charging station
must
62
furnish the electric utility with an affidavit, on a form
63
adopted by department
rule
, attesting that
the
electricity is
64
used for the
exempt
purpose
specified
in subparagraph 1
.
If the
65
electricity is not separately metered at the point of delivery
66
from the electric utility to the owner or operator, it is
67
conclusively presumed that some portion of the electricity is
68
used for a nonexempt purpose, and all such electricity is
69
taxable.
70
3. Any person that furnishes a false affidavit to the
71
electric utility for the purpose of evading payment of any tax
72
imposed under this chapter shall be subject to the penalties set
73
forth in s. 212.085 and as otherwise provided by law.
74
4. Possession by an electric utility of an affidavit
75
furnished pursuant to this paragraph by an owner or operator of
76
an electric vehicle charging station relieves the electric
77
utility of the responsibility of collecting the tax on the sale
78
of the
electricity
from which the exemption is claimed
, and the
79
department shall look solely to the owner or operator for
80
recovery of the tax if it determines that the owner or operator
81
was not entitled to the exemption.
82
5. As used in this paragraph, the term:
83
a.
“Electric utility” has the same meaning as in s. 366.02.
84
b.
“Electric vehicle charging station” has the same meaning
85
as in s. 366.94(2).
86
c.
“Necessary supporting equipment and infrastructure”
87
means equipment and infrastructure reasonably necessary for the
88
safe and efficient operation of an electric vehicle charging
89
station.
The term does not include equipment or facilities
90
primarily used for commercial purposes unrelated to electric
91
vehicle charging.
The term includes all of the following:
92
(I)
Lighting and other public safety-related systems.
93
(II)
User interface and payment systems.
94
(III)
Advertising media and informational signage relating
95
to the electric vehicle charging station and located within the
96
immediate vicinity of the station.
97
(IV)
Equipment used for electric vehicle charging,
98
including conductors, connectors, attachment plugs, energy
99
storage and management systems, communication and control
100
systems, and personnel protection systems.
101
(V)
All other fittings, electrical infrastructure, devices,
102
power outlets, or apparatuses installed specifically for the
103
purpose of transferring energy between the premise’s wiring and
104
an electric vehicle.
105
6. The department must adopt rules governing the form for
106
the affidavit specified in subparagraph 2.
107 Section 2.
The Department of Revenue is authorized, and all
108
conditions are deemed met, to adopt emergency rules pursuant to
109
s. 120.54(4), Florida Statutes, to implement the amendments made
110
by this act to s. 212.08, Florida Statutes.
111 Section 3. This act shall take effect July 1, 2026.