Florida S680: Electric Vehicle Charging Taxation

What the bill says

An act relating to electric vehicle charging taxation; amending s. 212.08, F.S.; exempting certain electricity sold to owners or operators of an electric vehicle charging station from the sales and use tax; providing applicability; requiring owners or operators of electric vehicle charging stations to furnish a specified affidavit under certain circumstances; providing a presumption relating to the purpose and taxation of certain electricity; providing civil and criminal penalties…

From the introduced text, January 29, 2026:

A bill to be entitled An act relating to electric vehicle charging taxation; amending s. 212.08, F.S.; exempting certain electricity sold to owners or operators of an electric vehicle charging station from the sales and use tax; providing applicability; requiring owners or operators of electric vehicle charging stations to furnish a specified affidavit under certain circumstances; providing a presumption relating to the purpose and taxation of certain electricity; providing civil and criminal penalties; specifying that possession of a specified affidavit relieves electric utilities of certain responsibilities; requiring the Department of Revenue to look solely to owners or operators for recovery of the tax under certain circumstances; defining terms; requiring the department to adopt rules; authorizing the department to adopt emergency rules; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Paragraph (ffff) is added to subsection (7) of section 212.08, Florida Statutes, to read: 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.--The sale at retail, the rental, the use, the consumption, the distribution, and the storage to be used or consumed in this state of the following are hereby specifically exempt from the tax imposed by this chapter. (7) MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any entity by this chapter do not inure to any transaction that is otherwise taxable under …

Read the full official text

Sponsors

• Regulated Industries · primary sponsor
• Mayfield, Debbie (R, SD-019) · primary sponsor

Latest actions

1. March 13, 2026: Died in Appropriations
2. February 13, 2026: Now in Appropriations
3. February 12, 2026: Favorable by Finance and Tax; YEAS 6 NAYS 0
4. February 9, 2026: On Committee agenda-- Finance and Tax, 02/12/26, 4:30 pm, 301 Senate Building
5. January 29, 2026: CS by Regulated Industries read 1st time
6. January 29, 2026: Now in Finance and Tax
7. January 29, 2026: Pending reference review under Rule 4.7(2) - (Committee Substitute)
8. January 27, 2026: CS by Regulated Industries; YEAS 8 NAYS 0
9. January 22, 2026: On Committee agenda-- Regulated Industries, 01/27/26, 1:00 pm, 412 Knott Building
10. January 13, 2026: Introduced

Votes

• Senate: S 680 c1 (February 12, 2026): 6 yea, 0 nay, passed
• Senate: S 680 Filed (January 27, 2026): 8 yea, 0 nay, passed

Common questions

What is S680?

S680 is a bill in the Florida Legislature (2026 Regular Session): Electric Vehicle Charging Taxation.

What does S680 do?

In its own words: An act relating to electric vehicle charging taxation; amending s. 212.08, F.S.; exempting certain electricity sold to owners or operators of an electric vehicle charging station from the sales and use tax; providing applicability; requiring owners or operators of electric vehicle charging stations to furnish a specified affidavit under certain circumstances; providing a presumption relating to the purpose and taxation of certain electricity; providing civil and criminal penalties…

What is the status of S680?

Failed as of March 13, 2026. Latest action: Died in Appropriations (March 13, 2026).

Who sponsored S680?

Regulated Industries, with 1 co-sponsor.

Where is the official record for S680?

On the Florida Legislature website: https://www.flsenate.gov/Session/Bill/2026/680