Florida Statutes 206.9965 – Exemptions and refunds; natural gas fuel retailers
Current as of: 2023 | Check for updates
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Terms Used In Florida Statutes 206.9965
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- fuel: means all gasoline products or any product blended with gasoline or any fuel placed in the storage supply tank of a gasoline-powered motor vehicle. See Florida Statutes 206.01
- Fuel tank: means any receptacle or reservoir attached to a motor vehicle from which fuel is supplied for the propulsion thereof. See Florida Statutes 206.01
- Motor vehicle: means any vehicle, machine, or mechanical contrivance which is propelled by any form of engine or motor which utilizes motor or diesel fuel and is required, or would be required, to be licensed under chapter 320 if owned by a resident. See Florida Statutes 206.01
- Natural gas fuel: means any liquefied petroleum gas product, compressed natural gas product, or combination thereof used in a motor vehicle as defined in…. See Florida Statutes 206.9951
- Natural gas fuel retailer: means any person who sells, produces, or refines natural gas fuel for use in a motor vehicle as defined in…. See Florida Statutes 206.9951
- Person: means a natural person, corporation, copartnership, firm, company, agency, or association; a state agency; a federal agency; or a political subdivision of the state. See Florida Statutes 206.9951
- Use: means the placing of motor or diesel fuel into any receptacle on a motor vehicle from which fuel is supplied for the propulsion thereof. See Florida Statutes 206.01
Natural gas fuel may be purchased from natural gas fuel retailers exempt from the tax imposed by this part when used or purchased for the following:
(1) Exclusive use by the United States or its departments or agencies. Exclusive use by the United States or its departments and agencies means the consumption by the United States or its departments or agencies of the natural gas fuel in a motor vehicle as defined in s. 206.01(23).
(2) Use for agricultural purposes as defined in s. 206.41(4)(c).
(3) Uses as provided in s. 206.874(3).
(4) Use by vehicles operated by state and local government agencies.
(5) Individual use resulting from residential refueling devices located at a person‘s primary residence.
(6) Purchases of natural gas fuel between licensed natural gas fuel retailers. A natural gas fuel retailer that sells tax-paid natural gas fuel to another natural gas fuel retailer may take a credit on its monthly return or may file a claim for refund with the Chief Financial Officer pursuant to s. 215.26. All sales of natural gas fuel between natural gas fuel retailers must be documented on invoices or other evidence of the sale of such fuel, and the seller shall retain a copy of the purchaser’s natural gas fuel retailer license.
(7) Natural gas fuel consumed by a power take off or engine exhaust for the purpose of unloading bulk cargo by pumping or turning a concrete mixer drum used in the manufacturing process, or for the purpose of compacting solid waste, which is mounted on a motor vehicle and which has no separate fuel tank or power unit, is allowed a refund of 35 percent of the tax paid on the fuel purchased.