5O-2.001. Florida Renewable Energy Technologies Sales Tax Refund

(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.

(5) In addition, applicants must submit with the completed application a description of the project’s economic impact in Florida. Examples of such information include:

1. The total dollar value of additional investment made in the distribution of biodiesel, ethanol, and other renewable fuels as a result of the project that is eligible for the sales tax refund incentive;

2. The number of jobs created as a result of the project that is eligible for the sales tax refund incentive; and,

3. The total dollar value of salaries and wages of jobs created as a result of the project that is eligible for the sales tax refund incentive.

(6) Applications will be reviewed on a first-come, first-served basis, based upon the date complete applications are received by the Office. Incomplete placeholder applications will not be accepted and will not secure a place in the first-come, first-served application line.

(7) Within 30 days of receipt of an application, the Office will evaluate the application to verify that the applicant has met the qualifying statutory and rule criteria. If the Office determines that the applicant is eligible for refund, the Office will return the original application with the certification of eligibility box completed as a written certification that the applicant is eligible for a refund. If the Office determines that the application is incomplete, the Office will issue a written notification to the applicant that the application was determined to be incomplete and will include a description of the application’s deficiencies. The taxpayer will be allowed to submit a corrected application, which will be treated as a new application and reviewed in the order that it is received. Supporting documentation will not be returned to applicants. The Office will provide the Florida Department of Revenue a copy of each certification issued upon approval of an application.

(8) The Office is responsible for ensuring that the total amount of certifications granted does not exceed the limits specified in Section 212.08(7)(hhh), F.S. The amount of Florida sales tax to be refunded in each certification granted will be applied to the fiscal year in which the application is approved by the Office.

(9) The Florida Department of Agriculture and Consumer Services will not disburse any funds in connection with the Florida Renewable Energy Technologies Sales Tax Refund program. Each certified applicant is responsible for applying for the refund and forwarding the certified application to the Florida Department of Revenue within 6 months after certification by the Office. Upon formal approval by the Florida Department of Revenue, a refund will be issued to the certified applicant within 30 days.

(10) Materials Incorporated by Reference. The Florida Renewable Energy Technologies Sales Tax Refund Application, Form FDACS-01917, (Rev. 01/15) is hereby adopted and incorporated by reference. The form may be obtained by contacting the Florida Department of Agriculture and Consumer Services, Office of Energy, at 600 South Calhoun Street, Suite 251, Tallahassee, Florida 32399-0001, or emailing [e-mail], and is available online at: http://www.flrules.org/Gateway/reference.asp?No=Ref-04967.

Rulemaking Authority 212.08(7)(hhh)4.f. FS. Law Implemented 212.08(7)(hhh) FS. History–New 5-2-13, Amended 4-1-15.