Florida SB 680: Shark Fins

Bill Text

680 
Electric Vehicle Charging Taxation 
2026-01-29T06:42:25Z 
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. 
Committee Substitute 1 
2026 
S 
2026-07-01T00:00:00Z 
GB 
General Bill 
c1 

 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, the 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 af