Title: Biodiesel

Summary: Defines the term "renewable feedstocks." Exempts certain biodiesel manufacturers from bonding requirements. Exempts certain biodiesel manufacturers from specific taxes on diesel fuel. Redefines the term "pollutants" to exclude certain biodiesel. Authorizes the Department of Revenue to adopt emergency rules to implement the provisions of the act.

Full Text:
An act relating to biodiesel; amending s. 206.01, F.S.; defining the term  renewable feedstocks ; amending s. 206.02, F.S.; exempting certain biodiesel manufacturers from bonding requirements; amending s. 206.874, F.S.; exempting certain biodiesel manufacturers from specific taxes on diesel fuel; amending s. 206.9925, F.S.; redefining the term  pollutants  to exclude certain biodiesel; authorizing the Department of Revenue to adopt emergency rules to implement the provisions of the act; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Subsection (31) is added to section 206.01, Florida Statutes, to read: 206.01 Definitions. As used in this chapter: (31) Renewable feedstocks  mean crops and animal products that may be used to produce fuel or energy. Section 2. Subsection (5) of section 206.02, Florida Statutes, is amended to read: 206.02 Application for license; temporary license; terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers.  (5) Each biodiesel manufacturer must meet the reporting, bonding, and licensing requirements prescribed for wholesalers by this chapter,except that biodiesel manufacturers are exempt from the bonding requirements of this chapter only for B100 and B99 biodiesel fuel that the biodiesel manufacturer makes from renewable feedstocks originating in this state.Section 3. Subsection (8) is added to section 206.874, Florida Statutes, to read: 206.874 Exemptions.  (8)   B100 and B99 biodiesel fuel, of which at least percent is made from renewable feedstocks originating in this state, is exempt from the taxes imposed by this part. Section 4. Subsection (5) of section 206.9925, Florida Statutes, is amended to read: 206.9925 Definitions. As used in this part: (5) Pollutants  includes any petroleum product as defined in subsection (4) as well as pesticides, ammonia, and chlorine; lead-acid batteries, including, but not limited to, batteries that are a component part of other tangible personal property; and solvents as defined in subsection (6), but the term excludes liquefied petroleum gas, medicinal oils, and waxes. Products intended for application to the human body or for use in human personal hygiene or for human ingestion are not pollutants, regardless of their contents. B100 or B99 biodiesel manufactured in this state is not a pollutant if at least percent of the manufacturer s annual production of B100 or B99 is from renewable feedstocks originating in this state.For the purpose of the tax imposed under s. 206.9935(1),  pollutants  also includes crude oil. Section 5.  The Department of Revenue is authorized,and all conditions are deemed met, to adopt emergency rule spursuant to ss. 120.536 (1) and 120.54,Florida Statutes, to administer the provisions of this act. The emergency rules shall remain in effect for months after the rules are adopted, and the rules may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rule. Section 6. This act shall take effect January 1, 2012.