HOUSE AMENDMENT

                                                  Bill No. HB 1427

    Amendment No. 001 (for drafter's use only)

                            CHAMBER ACTION
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 5                                           ORIGINAL STAMP BELOW

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11  The Committee on Business Development & International Trade

12  offered the following:

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14         Amendment 

15  Remove from the bill:  Everything after the enacting clause

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17  and insert in lieu thereof:  Paragraph (ggg) is added to

18  subsection (7) of section 212.08, Florida Statutes, to read:

19         212.08  Sales, rental, use, consumption, distribution,

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

21  the rental, the use, the consumption, the distribution, and

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

23  following are hereby specifically exempt from the tax imposed

24  by this chapter.

25         (7)  MISCELLANEOUS EXEMPTIONS.--

26         (ggg)  Certain facilities that train aircraft pilots

27  and flight crews.--Sales and leases to any facility, school,

28  or business that is certified under Part 142 of Federal

29  Aviation Regulations and trains aircraft pilots and flight

30  crews for approval, certification, or regulation by the

31  Federal Aviation Administration, or a comparable foreign

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    File original & 9 copies    03/14/00
    hbt0004                     05:27 pm         01427-bdit-171505




                                                   HOUSE AMENDMENT

                                                  Bill No. HB 1427

    Amendment No. 001 (for drafter's use only)





 1  national government regulatory agency are exempt from the tax

 2  imposed by this chapter as provided herein.  The exemption

 3  applies only to purchases and leases for use in flight

 4  training facilities and activities certified under Part 142 of

 5  the Federal Aviation Regulations.  In order to claim this

 6  exemption, a consumer's certificate of exemption must be

 7  obtained from the department.

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 9  Exemptions provided to any entity by this subsection shall not

10  inure to any transaction otherwise taxable under this chapter

11  when payment is made by a representative or employee of such

12  entity by any means, including, but not limited to, cash,

13  check, or credit card even when that representative or

14  employee is subsequently reimbursed by such entity.

15         Section 1.  This act shall take effect January 1, 2001.

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    File original & 9 copies    03/14/00
    hbt0004                     05:27 pm         01427-bdit-171505