Florida Florida Statutes

§ 206.9965 — Exemptions and refunds; natural gas fuel retailers

FS § 206.9965Ch. 206

Statute text

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.

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Legislative history

s. 13, ch. 2013-198; s. 19, ch. 2017-36.