| 1 | Representative(s) Altman offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Remove line(s) 93-111 and insert: |
| 5 | 212.0801 Qualified aircraft exemption.--To be eligible to |
| 6 | receive an exemption under s. 212.08(7) for a qualified aircraft, a |
| 7 | purchaser or lessee must offer, in writing, to participate in a |
| 8 | flight training and research program with two or more universities |
| 9 | based in this state which offer graduate programs in aeronautical |
| 10 | or aerospace engineering and offer flight training through a school |
| 11 | of aeronautics or college of aviation. The purchaser or lessee |
| 12 | shall forward a copy of the written offer to the Department of |
| 13 | Revenue. No exemption provided in this chapter for the lease, |
| 14 | purchase, repair, or maintenance of a qualified aircraft shall be |
| 15 | allowed unless the purchaser or lessee furnishes the dealer with a |
| 16 | certificate stating that the lease, purchase, repair, or |
| 17 | maintenance to be exempted is for the exclusive use of the |
| 18 | purchaser or lessee of a qualified aircraft and that the |
| 19 | purchaser or lessee otherwise qualifies for the exemption as |
| 20 | provided in this section. If a purchaser or lessee makes tax- |
| 21 | exempt purchases of qualified aircraft or leases a qualified |
| 22 | aircraft on a continual basis, the purchaser or lessee may |
| 23 | tender the certificate once and allow the dealer to keep a |
| 24 | certificate on file. The purchaser or lessee shall inform the |
| 25 | dealer that has a certificate on file when the purchaser or |
| 26 | lessee no longer qualifies for the exemption. The department |
| 27 | shall determine the format of the certificate. |