SB 680 Florida Senate · 2026 Regular Session

Electric Vehicle Charging Taxation

Summary

Electric Vehicle Charging Taxation; Exempting certain electricity sold to owners or operators of an electric vehicle charging station from the sales and use tax; requiring owners or operators of electric vehicle charging stations to furnish a specified affidavit under certain circumstances; providing civil and criminal penalties; requiring the Department of Revenue to look solely to owners or operators for recovery of the tax under certain circumstances, etc.

Bill status died 1 of 4 stages cleared

Introduction

Jan 2026

Committee Review

Floor Vote

Governor

Introduced Jan 13, 2026 Last action Mar 13, 2026

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What changed between versions

S 680 Filed → S 680 c1 · 6 edits

MODERATE

The bill was updated from a draft version to a committee substitute that significantly expanded its scope and added new enforcement mechanisms. The primary change is the addition of a new exemption for electricity sold to electric vehicle charging stations, provided the electricity is separately metered. The revised text also introduces requirements for charging station owners to submit affidavits, establishes a presumption that unmetered electricity is taxable, and shifts the responsibility for tax collection from utilities to the charging station operators.

Scope change

The bill's scope expanded from merely defining terms to actively creating a tax exemption for EV charging stations, adding specific administrative requirements, and establishing new penalties for fraud.

ELIGIBILITY

Added a specific exemption for electricity sold to EV charging stations if used primarily for charging and separately metered at the point of delivery.

REQUIREMENT

Required owners or operators of EV charging stations to furnish a specific affidavit to the electric utility to claim the tax exemption.

ENFORCEMENT

Established a legal presumption that electricity is taxable if it is not separately metered, and added penalties for submitting false affidavits to evade taxes.

Clarified that electric utilities are relieved of tax collection responsibility once they receive the affidavit, shifting the burden of tax recovery to the Department of Revenue and the charging station operator.

DEFINITION

Revised the bill title and summary to reflect the new exemption, affidavit requirements, and the shift in tax liability.

TIMELINE

Changed the effective date from January 1, 2019 (retroactive) to July 1, 2026 (forward-looking).

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 12, 2026

Upper · Passed

Favorable by Finance and Tax; YEAS 6 NAYS 0

upper

Feb 9, 2026

Upper · Passed

On Committee agenda-- Finance and Tax, 02/12/26, 4:30 pm, 301 Senate Building

upper

Jan 29, 2026

Upper · Passed

Pending reference review under Rule 4.7(2) - (Committee Substitute)

upper

Jan 22, 2026

Upper · Passed

On Committee agenda-- Regulated Industries, 01/27/26, 1:00 pm, 412 Knott Building

upper

Jan 13, 2026

Introduced

upper

Dec 16, 2025

Committee

Referred to Regulated Industries; Finance and Tax; Appropriations

upper

1 primary · 0 co-sponsors