House Bill 3171e1

                                   CS/HB 3171, First Engrossed/ntc



  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         revising the application of the exemption for

  5         labor charges for the maintenance and repair of

  6         certain aircraft; providing an exemption for

  7         replacement engines, parts, and equipment used

  8         in the repair or maintenance of certain

  9         aircraft; providing an exemption for the sale

10         or lease of certain aircraft for use by a

11         common carrier; providing an effective date.

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13  Be It Enacted by the Legislature of the State of Florida:

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15         Section 1.  Paragraph (ff) of subsection (7) of section

16  212.08, Florida Statutes, is amended, and paragraphs (qq) and

17  (rr) are added to said subsection, to read:

18         212.08  Sales, rental, use, consumption, distribution,

19  and storage tax; specified exemptions.--The sale at retail,

20  the rental, the use, the consumption, the distribution, and

21  the storage to be used or consumed in this state of the

22  following are hereby specifically exempt from the tax imposed

23  by this chapter.

24         (7)  MISCELLANEOUS EXEMPTIONS.--

25         (ff)  Aircraft repair and maintenance labor

26  charges.--There shall be exempt from the tax imposed by this

27  chapter all labor charges for the repair and maintenance of

28  aircraft of more than 15,000 20,000 pounds maximum certified

29  takeoff weight and rotary wing aircraft of more than 10,000

30  pounds maximum certified takeoff weight. Except as otherwise

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CODING: Words stricken are deletions; words underlined are additions.






                                   CS/HB 3171, First Engrossed/ntc



  1  provided in this chapter, charges for parts and equipment

  2  furnished in connection with such labor charges are taxable.

  3         (qq)  Equipment used in aircraft repair and

  4  maintenance.--There shall be exempt from the tax imposed by

  5  this chapter replacement engines, parts, and equipment used in

  6  the repair or maintenance of aircraft of more than 15,000

  7  pounds maximum certified takeoff weight and rotary wing

  8  aircraft of more than 10,300 pounds maximum certified takeoff

  9  weight, when such parts or equipment are installed on such

10  aircraft that is being repaired or maintained in this state.

11         (rr)  Aircraft sales or leases.--The sale or lease of

12  an aircraft of more than 15,000 pounds maximum certified

13  takeoff weight for use by a common carrier is exempt from the

14  tax imposed by this chapter. As used in this paragraph,

15  "common carrier" means an airline operating under Federal

16  Aviation Administration regulations contained in Title 14,

17  chapter I, part 121 or part 129 of the Code of Federal

18  Regulations.

19         Section 2.  This act shall take effect upon becoming a

20  law.

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