Senate Bill 0052

    Florida Senate - 2000                                    SB 52

    By Senator Bronson





    18-35-00

  1                      A bill to be entitled

  2         An act relating to sales and use tax

  3         exemptions; amending s. 212.08, F.S.; exempting

  4         certain flight training facilities, schools,

  5         and businesses from the sales and use tax;

  6         providing an effective date.

  7

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

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10         Section 1.  Paragraph (ggg) is added to subsection (7)

11  of section 212.08, Florida Statutes, to read:

12         212.08  Sales, rental, use, consumption, distribution,

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

14  the rental, the use, the consumption, the distribution, and

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

16  following are hereby specifically exempt from the tax imposed

17  by this chapter.

18         (7)  MISCELLANEOUS EXEMPTIONS.--

19         (ggg)  Certain facilities that train aircraft pilots

20  and flight crews.--Any facility, school, or business that

21  trains aircraft pilots and flight crews, as provided under

22  Part 142 of Federal Aviation Administration (FAA) regulations,

23  for approval, certification, or regulation by the Federal

24  Aviation Administration, or a comparable foreign regulatory

25  authority, is exempt from the tax imposed by this chapter.

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27  Exemptions provided to any entity by this subsection shall not

28  inure to any transaction otherwise taxable under this chapter

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

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

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






    Florida Senate - 2000                                    SB 52
    18-35-00




  1  check, or credit card even when that representative or

  2  employee is subsequently reimbursed by such entity.

  3         Section 2.  This act shall take effect July 1, 2000.

  4

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  6                          SENATE SUMMARY

  7    Exempts from the tax on sales, use, and other
      transactions certain flight training facilities, schools,
  8    and businesses.

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