CODING: Words stricken are deletions; words underlined are additions.House Bill 3171
Florida House of Representatives - 1998 HB 3171
By Representative Starks
1 A bill to be entitled
2 An act relating to tax on sales, use, and other
3 transactions; amending s. 212.08, F.S.;
4 providing an exemption for replacement engines,
5 parts, and equipment used in the repair or
6 maintenance of certain aircraft; providing an
7 exemption for the sale or lease of certain
8 aircraft for use by a common carrier; providing
9 an effective date.
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11 Be It Enacted by the Legislature of the State of Florida:
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13 Section 1. Paragraph (ff) of subsection (7) of section
14 212.08, Florida Statutes, is amended, and paragraphs (qq) and
15 (rr) are added to said subsection, to read:
16 212.08 Sales, rental, use, consumption, distribution,
17 and storage tax; specified exemptions.--The sale at retail,
18 the rental, the use, the consumption, the distribution, and
19 the storage to be used or consumed in this state of the
20 following are hereby specifically exempt from the tax imposed
21 by this chapter.
22 (7) MISCELLANEOUS EXEMPTIONS.--
23 (ff) Aircraft repair and maintenance labor
24 charges.--There shall be exempt from the tax imposed by this
25 chapter all labor charges for the repair and maintenance of
26 aircraft of more than 20,000 pounds maximum certified takeoff
27 weight. Except as otherwise provided in this chapter, charges
28 for parts and equipment furnished in connection with such
29 labor charges are taxable.
30 (qq) Equipment used in aircraft repair and
31 maintenance.--There shall be exempt from the tax imposed by
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CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 1998 HB 3171
204-179-98
1 this chapter replacement engines, parts, and equipment used in
2 the repair or maintenance of aircraft of more than 20,000
3 pounds maximum certified takeoff weight, when such parts or
4 equipment are installed on such aircraft that is being
5 repaired or maintained in this state.
6 (rr) Aircraft sales or leases.--The sale or lease of
7 an aircraft of more than 20,000 pounds maximum certified
8 takeoff weight for use by a common carrier is exempt from the
9 tax imposed by this chapter. As used in this paragraph,
10 "common carrier" means an airline operating under Federal
11 Aviation Administration regulations contained in Title 14,
12 chapter I, part 121 or part 129 of the Code of Federal
13 Regulations.
14 Section 2. This act shall take effect upon becoming a
15 law.
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18 HOUSE SUMMARY
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Provides sales tax exemptions for replacement engines,
20 parts, and equipment used in the repair or maintenance of
certain aircraft, and for the sale or lease of certain
21 aircraft for use by a common carrier.
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