Senate Bill 0328c1
CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 1998 CS for SB 328
By the Committee on Ways and Means and Senators Ostalkiewicz,
Grant, Crist, Sullivan, Kurth, Kirkpatrick, Meadows, Bronson,
Dyer, Brown-Waite and Hargrett
301-1977-98
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.
10
11 Be It Enacted by the Legislature of the State of Florida:
12
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 15,000 20,000 pounds maximum certified
27 takeoff weight and rotary wing aircraft of more than 10,000
28 pounds maximum certified takeoff weight. Except as otherwise
29 provided in this chapter, charges for parts and equipment
30 furnished in connection with such labor charges are taxable.
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CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 1998 CS for SB 328
301-1977-98
1 (qq) Equipment used in aircraft repair and
2 maintenance.--There shall be exempt from the tax imposed by
3 this chapter replacement engines, parts, and equipment used in
4 the repair or maintenance of aircraft of more than 15,000
5 pounds maximum certified takeoff weight and rotary wing
6 aircraft of more than 10,000 pounds maximum certified takeoff
7 weight, when such parts or equipment are installed on such
8 aircraft that is being repaired or maintained in this state.
9 (rr) Aircraft sales or leases.--The sale or lease of
10 an aircraft of more than 15,000 pounds maximum certified
11 takeoff weight for use by a common carrier is exempt from the
12 tax imposed by this chapter. As used in this paragraph,
13 "common carrier" means an airline operating under Federal
14 Aviation Administration regulations contained in Title 14,
15 chapter I, part 121 or part 129 of the Code of Federal
16 Regulations.
17 Section 2. This act shall take effect upon becoming a
18 law.
19
20 STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
COMMITTEE SUBSTITUTE FOR
21 SB 328
22
23 1) The bill lowers the maximum certified take off weight
from 20,000 pounds to 15,000 pounds, for the sales tax
24 exemption for labor charges for the repair and
maintenance of such aircraft.
25
2) The bill provides a sales tax exemption for labor charges
26 for the repair and maintenance of rotary wing aircraft of
more than 10,000 pounds maximum certified take off
27 weight.
28 3) The bill lowers maximum certified take off weight from
20,000 pounds to 15,000 pounds, for the sales tax
29 exemption for replacement engines, parts and equipment
used in the repair or maintenance of such aircraft and
30 adds to the exemption, rotary wing aircraft of more than
10,000 pounds certified take off weight.
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