Florida Administrative Code › 5 - DEPARTMENT OF AGRICULTURE AND CONSUMER SERVICES › 5O - Office of Energy › Chapter 5O-2 - RENEWABLE ENERGY TECHNOLOGY AND PRODUCTION TAX INCENTIVE PROGRAMS › Section 5O-2.001 - Florida Renewable Energy Technologies Sales Tax Refund

Current through Reg. 50, No. 138; July 16, 2024
(1) This rule applies to any taxpayer seeking
				a refund of Florida sales tax accrued and paid after July 1, 2012, on materials
				used in the distribution, including fueling infrastructure, transportation, and
				storage, of biodiesel (B10-B100), as defined in Rule
				5F-2.001, F.A.C., ethanol
				(E10-E100), as defined in Rule
				5F-2.001, F.A.C., and other
				renewable fuels. Pursuant to Section 212.08(7)(hhh), F.S., this sales tax
				refund is limited to $1 million in Florida sales tax each state fiscal year for
				all taxpayers.
(2) Materials
				without a direct connection to the distribution, transportation, and storage of
				biodiesel (B10-B100), ethanol (E10-E100), and other renewable fuel will not
				receive a refund under this rule. Examples include expenses related to
				telephones and cell phones, cleaning products or cleaning services, paper
				products, food, beverage, office supplies, lodging, per diem, and automobiles
				that are not used to transfer a renewable fuel or feedstock.
(3) Only previously paid Florida sales tax in
				the rate of 6 percent pursuant to Section
				212.05(1)(a),
				F.S., is eligible for a refund. Other local and miscellaneous taxes paid are
				not eligible for a sales tax refund under this rule.
(4) A taxpayer seeking a Renewable Energy
				Technologies Sales Tax Refund must apply to the Department of Agriculture and
				Consumer Services, Office of Energy (Office) as follows:
(a) Applicants must complete and submit a
				Florida Renewable Energy Technologies Sales Tax Refund Application,
				FDACS-01917, (Rev. 01/15).
(b)
				Applications must be received by certified mail or hand delivery by the Office,
				located at 600 South Calhoun Street, Suite 251, Tallahassee, Florida
				32399-0001, no later than close of business on June 30, 2016.
1. Certified mail means the service provided
				by the United States Postal Service whereby the sender is provided with a
				mailing receipt and delivery record.
2. Hand delivery means any physical
				submission of an application to the Office from a representative of an
				applicant, courier, or a private delivery service.
(c) Applications received after the due date
				are ineligible for consideration.
(d) Applications must include the information
				required by the application form. All fields and sections must be complete. If
				for any reason the information required is not applicable, the applicant must
				note in the specified field either "not applicable" or "n/a". Applications that
				are not fully completed or do not include the required information, including
				blank fields, will be returned as incomplete.
(e) Applications must include a project
				summary that describes how the costs included in the application will be used
				in the distribution of biodiesel (B10-B100), ethanol (E10-E100), or other
				renewable fuels including the location and any other relevant
				information.
(f) Applications must
				include an itemized list of eligible costs including:
1. Page numbers of the invoices and
				corresponding proof of payment;
2.
				Invoice number;
3. Invoice
				date;
4. Method of
				payment;
5. Payment date;
6. A serial number or other permanent
				identification number, if available;
7. Amount of Florida sales tax accrued and
				paid;
8. A description of each
				eligible item; and,
9. Whether each
				eligible item was used for fueling infrastructure, transportation, or
				storage.
(g) Applications
				must include the invoice and corresponding proof of payment for all equipment,
				machinery, and other materials for which the applicant is seeking a Florida
				sales tax refund. All invoices and corresponding proof of payments must be
				numbered. Applications must include an explanation if the amounts on the
				invoice and corresponding proof of payment do not match. Legible copies of the
				documents, in place of originals, will be accepted. If the Office determines
				the application or supporting documentation is illegible, the application will
				be determined incomplete.
1. Proofs of payment
				shall redact instances of bank account and credit card numbers (except the last
				4 digits) and all financial information not pertaining to the eligible cost
				represented on the application.
2.
				Acceptable forms of proof of payment include:
a. A canceled check with proof of
				deposit;
b. A copy of an electronic
				funds transfer from a financial institution including the purchase amount and
				to whom the payment is being made;
c. A bank statement or a screenshot of an
				online bank statement reflecting the payment showing the purchase amount and to
				whom the payment is being made;
d.
				A signed and executed lease contract;
e. A credit card statement reflecting the
				transaction showing the applicants' name, address, the purchase amount, and to
				whom the payment is being made; or
f. A signed and executed promissory note or
				signed and executed loan.
3. The proof of payment must contain at
				least:
a. The payment amount of the eligible
				cost;
b. The date of payment for
				the eligible cost; and,
c. The name
				of the vendor from whom the eligible cost was purchased or
				leased.
4. The invoice
				must contain at least:
a. The name and address
				of the vendor from whom the eligible cost was purchased or leased;
b. The price of the eligible cost;
c. The Florida sales tax accrued and paid;
				and,
d. A description of the
				eligible cost.
(h) A registered agent as defined in Section
				607.0501, F.S., officer, or
				director with an active registration with the Florida Department of State,
				Division of Corporations must complete the sworn statement, included as part of
				the application form, and swear: that the information contained in the
				application and supporting documentation is true and correct; that all
				equipment, machinery, and other materials for which the applicant is seeking a
				Florida sales tax refund have not previously received a Florida sales tax
				refund; and that the requirements of Section 212.08(7)(hhh), F.S., and this
				rule have been met.