| 1 | A bill to be entitled |
| 2 | An act relating to the tax on sales, use, and other |
| 3 | transactions; amending s. 212.08, F.S.; providing an |
| 4 | exemption from the use tax for an aircraft that |
| 5 | temporarily enters the state; providing criteria for |
| 6 | proof; providing an effective date. |
| 7 |
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| 8 | Be It Enacted by the Legislature of the State of Florida: |
| 9 |
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| 10 | Section 1. Paragraph (ggg) is added to subsection (7) of |
| 11 | section 212.08, Florida Statutes, to read: |
| 12 | 212.08 Sales, rental, use, consumption, distribution, and |
| 13 | storage tax; specified exemptions.--The sale at retail, the |
| 14 | rental, the use, the consumption, the distribution, and the |
| 15 | storage to be used or consumed in this state of the following |
| 16 | are hereby specifically exempt from the tax imposed by this |
| 17 | chapter. |
| 18 | (7) MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any |
| 19 | entity by this chapter do not inure to any transaction that is |
| 20 | otherwise taxable under this chapter when payment is made by a |
| 21 | representative or employee of the entity by any means, |
| 22 | including, but not limited to, cash, check, or credit card, even |
| 23 | when that representative or employee is subsequently reimbursed |
| 24 | by the entity. In addition, exemptions provided to any entity by |
| 25 | this subsection do not inure to any transaction that is |
| 26 | otherwise taxable under this chapter unless the entity has |
| 27 | obtained a sales tax exemption certificate from the department |
| 28 | or the entity obtains or provides other documentation as |
| 29 | required by the department. Eligible purchases or leases made |
| 30 | with such a certificate must be in strict compliance with this |
| 31 | subsection and departmental rules, and any person who makes an |
| 32 | exempt purchase with a certificate that is not in strict |
| 33 | compliance with this subsection and the rules is liable for and |
| 34 | shall pay the tax. The department may adopt rules to administer |
| 35 | this subsection. |
| 36 | (ggg) Aircraft temporarily in state.--Notwithstanding s. |
| 37 | 212.06(8)(a), an aircraft owned by a nonresident is exempt from |
| 38 | the use tax under this chapter if the aircraft enters and |
| 39 | remains in this state for less than a total of 21 days during |
| 40 | the 6-month period after the date of purchase. The temporary use |
| 41 | of the aircraft and subsequent removal from this state may be |
| 42 | proven by invoices for fuel, tie-down, or hangar charges issued |
| 43 | by out-of-state vendors or suppliers or similar documentation. |
| 44 | Section 2. This act shall take effect July 1, 2008. |