The purpose for creating Rule 12A-1.0142, Florida Administrative Code (F.A.C.) (Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies), is to: (1) provide for the administration of the sales tax incentive program provided in Section 212.08(7)(ccc), Florida Statutes, created by s. 9, Chapter 2006-230, Laws of Florida, and (2) adopt, by reference, the application used by the Department of Environmental Protection to administer the program. When in effect, this rule will provide how to obtain a refund of sales tax paid on equipment, machinery, and other materials used for renewable energy technologies.