From the Department of Environmental Protection website, The Florida Energy Act established provisions for 1) sales tax exemptions and 2) corporate income tax credits aimed at promoting infrastructure development that supports hydrogen and biofuels technologies. In addition, the Act created a production tax credit which provides a corporate income tax credit based on the amount of electricity produced from renewable energy sources at a new or expanded Florida facility. The production tax credit is administered by the Department of Revenue; however, additional information can be found below.
Sales Tax Program
The sale or use of the following in the state of Florida between July 1, 2006, and June 30, 2010, is tax exempt :
- Hydrogen-powered vehicles, materials incorporated into hydrogen powered vehicles, and hydrogen-fueling stations, up to a limit of $2 million in tax each state fiscal year for all taxpayers.
- Commercial stationary hydrogen fuel cells, up to a limit of $1 million in tax each state fiscal year for all taxpayers.
- Materials used in the distribution of biodiesel (B10-B100) and ethanol (E10-100), including fueling infrastructure, transportation, and storage, up to a limit of $1 million in tax each state fiscal year for all taxpayers. Gasoline fueling station pump retrofits for ethanol (E10-E100) distribution qualify for the exemption.
Before submitting a sales tax refund claim to the Department of Revenue, you must first submit the following form to the Florida Energy Office to determine eligibility:
For more information about the sales tax program, download:
- List of Eligible Materials for Sales Tax Program [PDF - 71 KB]
- Frequently Asked Questions [PDF - 72 KB]
- Taxpayer Information Publication 06A01-10
