Bill > S0680

This bill exempts electricity sold to owners or operators of electric vehicle charging stations from Florida's sales and use tax, provided the electricity is separately metered and used primarily for charging electric vehicles. To claim this exemption, the owner or operator must provide the electric utility with a sworn statement, or affidavit, confirming the electricity's intended use. If the electricity isn't separately metered, it's presumed to be used for non-exempt purposes and will be taxed. Providing a false affidavit to avoid taxes carries penalties. The bill clarifies that electric utilities are relieved of the responsibility to collect tax on electricity covered by a valid affidavit, with the Department of Revenue looking solely to the station owner or operator for any owed tax. Important terms like "electric utility" and "electric vehicle charging station" are defined by referencing existing Florida Statutes, and "necessary supporting equipment and infrastructure" is detailed to include items like lighting, payment systems, signage, and the charging equipment itself, but excludes facilities primarily for unrelated commercial purposes. The Department of Revenue is authorized to adopt emergency rules to implement these changes, and the act takes effect on July 1, 2026.

Budget and Finance

Regulated Industries (Senate)

https://www.flsenate.gov/Session/Bill/2026/680