Florida HB 653: Electric Vehicle Charging Taxation

Bill Text

HB 653 2026

CODING: Words stricken are deletions; words underlined are additions.
hb653-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

A bill to be entitled 1
An act relating to electric vehicle charging taxation; 2
amending s. 203.012, F.S.; revising the definition of 3
the terms "distribution company" and "utility 4
service"; amending s. 212.02, F.S.; revising the 5
definition of the term "retail sale"; providing 6
retroactive applicability; providing an effective 7
date. 8
9
Be It Enacted by the Legislature of the State of Florida: 10
11
Section 1. Subsections (1) and (3) of section 203.012, 12
Florida Statutes, are amended to read: 13
203.012 Definitions.—As used in this chapter: 14
(1) "Distribution company" means any person owning or 15
operating local electric or natural or manufactured gas utility 16
distribution facilities within this state for the transmission, 17
delivery, and sale of electricity or natural or manufactured 18
gas. The term does not include natural gas transmission 19
companies that are subject to the jurisdiction of the Federal 20
Energy Regulatory Commission. The term does not include a person 21
owning or operating electric vehicle charging stations as 22
defined in s. 366.94(2)(a). 23
(3) "Utility service" means electricity for light, heat, 24
or power; and natural or manufactured gas for light, heat, or 25

HB 653 2026

CODING: Words stricken are deletions; words underlined are additions.
hb653-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

power, including transportation, delivery, transmission, and 26
distribution of the electricity or natural or manufactured gas. 27
This subsection does not broaden the definition of utility 28
service to include separately stated charges for tangible 29
personal property or services which are not charges for the 30
electricity or natural or manufactured gas or the 31
transportation, delivery, transmission, or distribution of 32
electricity or natural or manufactured gas. The term does not 33
include the sale of electricity to the public by an operator of 34
an electric vehicle charging station operating under s. 366.94. 35
Section 2. Paragraph (a) of subsection (14) of section 36
212.02, Florida Statutes, is amended to read: 37
212.02 Definitions.—The following terms and phrases when 38
used in this chapter have the meanings ascribed to them in this 39
section, except where the context clearly indicates a different 40
meaning: 41
(14)(a) "Retail sale" or a "sale at retail" means a sale 42
to a consumer or to any person for any purpose other than for 43
resale in the form of tangible personal property or services 44
taxable under this chapter, and includes all such transactions 45
that may be made in lieu of retail sales or sales at retail. A 46
sale for resale includes a sale of qualifying property. As used 47
in this paragraph, the term "qualifying property" means tangible 48
personal property, other than electricity, which is used or 49
consumed by a government contractor in the performance of a 50

HB 653 2026

CODING: Words stricken are deletions; words underlined are additions.
hb653-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S

qualifying contract as defined in s. 212.08(17)(c), to the 51
extent that the cost of the property is allocated or charged as 52
a direct item of cost to such contract, title to which property 53
vests in or passes to the government under the contract. The 54
term "government contractor" includes prime contractors and 55
subcontractors. As used in this paragraph, a cost is a "direct 56
item of cost" if it is a "direct cost" as defined in 48 C.F.R. 57
s. 9904.418-30(a)(2), or similar successor provisions, including 58
costs identified specifically with a particular contract. A sale 59
for resale also includes a sale of electricity to the operator 60
of an electric vehicle charging station used in providing 61
electric vehicle charging to the public pursuant to s. 366.94. 62
Section 3. The amendments made by this act to ss. 203.012 63
and 212.02, Florida Statutes, apply retroactively to January 1, 64
2019. 65
Section 4. This act shall take effect upon becoming a law. 66