Florida Senate - 2006 SENATOR AMENDMENT
Bill No. CS for SB 1832
Barcode 622634
CHAMBER ACTION
Senate House
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05/01/2006 01:17 PM .
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11 Senator Haridopolos moved the following amendment:
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13 Senate Amendment (with title amendment)
14 On page 1, line 10, through
15 page 2, line 4, delete those lines
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17 and insert:
18 Section 1. Paragraphs (ee), (rr), and (ss) of
19 subsection (7) of section 212.08, Florida Statutes, are
20 amended, and paragraph (ccc) is added to that subsection, to
21 read:
22 212.08 Sales, rental, use, consumption, distribution,
23 and storage tax; specified exemptions.--The sale at retail,
24 the rental, the use, the consumption, the distribution, and
25 the storage to be used or consumed in this state of the
26 following are hereby specifically exempt from the tax imposed
27 by this chapter.
28 (7) MISCELLANEOUS EXEMPTIONS.--Exemptions provided to
29 any entity by this chapter do not inure to any transaction
30 that is otherwise taxable under this chapter when payment is
31 made by a representative or employee of the entity by any
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Florida Senate - 2006 SENATOR AMENDMENT
Bill No. CS for SB 1832
Barcode 622634
1 means, including, but not limited to, cash, check, or credit
2 card, even when that representative or employee is
3 subsequently reimbursed by the entity. In addition, exemptions
4 provided to any entity by this subsection do not inure to any
5 transaction that is otherwise taxable under this chapter
6 unless the entity has obtained a sales tax exemption
7 certificate from the department or the entity obtains or
8 provides other documentation as required by the department.
9 Eligible purchases or leases made with such a certificate must
10 be in strict compliance with this subsection and departmental
11 rules, and any person who makes an exempt purchase with a
12 certificate that is not in strict compliance with this
13 subsection and the rules is liable for and shall pay the tax.
14 The department may adopt rules to administer this subsection.
15 (ee) Aircraft repair and maintenance labor
16 charges.--There shall be exempt from the tax imposed by this
17 chapter all labor charges for the repair and maintenance of
18 qualified aircraft, aircraft of more than 15,000 pounds
19 maximum certified takeoff weight, and rotary wing aircraft of
20 more than 10,000 pounds maximum certified takeoff weight.
21 Except as otherwise provided in this chapter, charges for
22 parts and equipment furnished in connection with such labor
23 charges are taxable.
24 (rr) Equipment used in aircraft repair and
25 maintenance.--There shall be exempt from the tax imposed by
26 this chapter replacement engines, parts, and equipment used in
27 the repair or maintenance of qualified aircraft, aircraft of
28 more than 15,000 pounds maximum certified takeoff weight, and
29 rotary wing aircraft of more than 10,300 pounds maximum
30 certified takeoff weight, when such parts or equipment are
31 installed on such aircraft that is being repaired or
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Florida Senate - 2006 SENATOR AMENDMENT
Bill No. CS for SB 1832
Barcode 622634
1 maintained in this state.
2 (ss) Aircraft sales or leases.--The sale or lease of a
3 qualified aircraft or an aircraft of more than 15,000 pounds
4 maximum certified takeoff weight for use by a common carrier
5 is exempt from the tax imposed by this chapter. As used in
6 this paragraph, "common carrier" means an airline operating
7 under Federal Aviation Administration regulations contained in
8 Title 14, chapter I, part 121 or part 129 of the Code of
9 Federal Regulations.
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13 And the title is amended as follows:
14 On page 1, line 4, after the semicolon,
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16 insert:
17 including qualified aircraft under certain
18 miscellaneous exemptions relating to aircraft;
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4:52 PM 04/28/06 s1832c1c-26-e0b