Florida: Equipment Used in the Distribution of Renewable Fuels

Beginning July 1, 2012, a refund of Florida sales and use tax paid on purchases of equipment, machinery, and other materials for renewable energy technologies is available for: (1) materials used in the distribution of biodiesel, ethanol, and other renewable fuels, including fueling infrastructure, transportation, and storage for these fuels; and (2) gasoline fueling station pump retrofits for biodiesel, ethanol, and other renewable fuels distribution. Taxpayers who purchase eligible equipment, machinery, and other materials for renewable energy technologies must apply to the Florida Department of Agriculture and Consumer Services (DACS) for certification of the authorized sales tax refund amount. To receive a refund of sales and use tax paid on eligible items, taxpayers certified by the DACS must submit Form DR-26S (Application for Refund - Sales and Use Tax) to the Department of Revenue within six months of the date of the written certification, and must include a copy of the certification. The amount of the refund is limited to the tax refund amount approved in the written certification. These provisions are scheduled to expire July 1, 2016. (Florida Tax Information Publication 10(A) 01-09, 06/01/2012.)