SB 680 — Electric Vehicle Charging Taxation

Florida Senate - 2026 CS for SB 680 By Senatorthe MayfieldCommittee 19-00649-26on 2026680__Regulated AIndustries; bill to be entitled An act relating to electric vehicle charging taxation;

and Senator Mayfield 580-02246-26 2026680c1 A bill to be entitled An act relating to electric vehicle charging taxation;

203.012,212.08, F.S.;

revisingexempting thecertain definitionelectricity sold to owners or operators of thean termselectric “distributionvehicle company”charging station from the sales and “utilityuse service”;tax;

amendingproviding s.applicability;

212.02,requiring F.S.;owners or operators of electric vehicle charging stations to furnish a specified affidavit under certain circumstances;

revisingproviding thea definitionpresumption ofrelating to the termpurpose “retailand sale”;taxation of certain electricity;

providing retroactivecivil applicability;and criminal penalties;

specifying that possession of a specified affidavit relieves electric utilities of certain responsibilities;

requiring the Department of Revenue to look solely to owners or operators for recovery of the tax under certain circumstances;

defining terms;

requiring the department to adopt rules;

authorizing the department to adopt emergency rules;

SubsectionsParagraph (1)(ffff) andis (3)added to subsection (7) of section 203.012,212.08, Florida Statutes, are amended to read:

203.012212.08 Definitions.—AsSales, usedrental, inuse, thisconsumption, chapter:distribution, and storage tax;

(1)specified “Distributionexemptions.—The company”sale meansat anyretail, personthe owningrental, orthe operatinguse, localthe electricconsumption, orthe naturaldistribution, orand manufacturedthe gasstorage utilityto distributionbe facilitiesused withinor consumed in this state forof the transmission,following delivery,are andhereby salespecifically ofexempt electricityfrom orthe naturaltax orimposed manufacturedby gas.this chapter.

ThePage term1 does not include natural gas transmission companies that are subject to the jurisdiction of the4 FederalCODING: Energy Regulatory Commission.

The term does not include a person owning or operating electric vehicle charging stations as defined in s.

366.94(2)(a).

(3) “Utility service” means electricity for light, heat, or power;

and natural or manufactured gas for light, heat, or power, including transportation, delivery, transmission, and distribution of the electricity or natural or manufactured gas.

This subsection does not broaden the definition of utility service to include separately stated charges for tangible Page 1 of 3 CODING:

Florida Senate - 2026 CS for SB 680 19-00649-26580-02246-26 2026680__2026680c1 personal(7) propertyMISCELLANEOUS orEXEMPTIONS.—Exemptions servicesprovided whichto areany entity by this chapter do not chargesinure forto theany electricitytransaction orthat naturalis orotherwise manufacturedtaxable gasunder orthis thechapter transportation,when delivery,payment transmission,is made by a representative or distributionemployee of electricitythe entity by any means, including, but not limited to, cash, check, or naturalcredit card, even when that representative or manufacturedemployee gas.is subsequently reimbursed by the entity.

TheIn termaddition, doesexemptions provided to any entity by this subsection do not includeinure to any transaction that is otherwise taxable under this chapter unless the saleentity ofhas electricityobtained toa sales tax exemption certificate from the publicdepartment byor anthe operatorentity ofobtains anor electricprovides vehicleother chargingdocumentation stationas operatingrequired underby s.the department.

Eligible purchases or leases made with such a certificate must be in strict compliance with this subsection and departmental rules, and any person who makes an exempt purchase with a certificate that is not in strict compliance with this subsection and the rules is liable for and shall pay the tax.

The department may adopt rules to administer this subsection.

(ffff) Electricity sold to an owner or operator of an electric vehicle charging station.— 1.

Electricity, including electricity used for necessary supporting equipment and infrastructure, is exempt from the tax imposed by this chapter if the electricity is sold to an owner or operator of an electric vehicle charging station and used for the primary purpose of providing electric vehicle charging to a consumer or any person pursuant to s.

Section 2.

ParagraphThis (a)exemption ofapplies subsectiononly (14)if ofthe sectionelectricity 212.02,used Floridafor Statutes,the isexempt amendedpurpose tospecified read:in subparagraph 1.

212.02is Definitions.—Theseparately followingmetered termsat andthe phrasespoint whenof useddelivery infrom this chapter have the meaningselectric ascribedutility to themPage in2 thisof section,4 exceptCODING: where the context clearly indicates a different meaning:

(14)(a) “Retail sale” or a “sale at retail” means a sale to a consumer or to any person for any purpose other than for resale in the form of tangible personal property or services taxable under this chapter, and includes all such transactions that may be made in lieu of retail sales or sales at retail.

A sale for resale includes a sale of qualifying property.

As used in this paragraph, the term “qualifying property” means tangible personal property, other than electricity, which is used or consumed by a government contractor in the performance of a qualifying contract as defined in s.

212.08(17)(c), to the extent that the cost of the property is allocated or charged as a direct item of cost to such contract, title to which property vests in or passes to the government under the contract.

The term “government contractor” includes prime contractors and subcontractors.

As used in this paragraph, a cost is a “direct item of cost” if it is a “direct cost” as defined in 48 C.F.R.

s.

9904.418-30(a)(2), or similar successor provisions, including Page 2 of 3 CODING:

Florida Senate - 2026 CS for SB 680 19-00649-26580-02246-26 2026680__2026680c1 coststhe identifiedowner specificallyor withoperator aof particularthe contract.electric vehicle charging station.