| 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 or is temporarily in the |
| 6 | state for certain purposes; providing criteria for proof; |
| 7 | specifying the exemption to be in addition to certain |
| 8 | other provisions; providing an effective date. |
| 9 |
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| 10 | Be It Enacted by the Legislature of the State of Florida: |
| 11 |
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| 12 | Section 1. Paragraph (ggg) is added to subsection (7) of |
| 13 | section 212.08, Florida Statutes, to read: |
| 14 | 212.08 Sales, rental, use, consumption, distribution, and |
| 15 | storage tax; specified exemptions.--The sale at retail, the |
| 16 | rental, the use, the consumption, the distribution, and the |
| 17 | storage to be used or consumed in this state of the following |
| 18 | are hereby specifically exempt from the tax imposed by this |
| 19 | chapter. |
| 20 | (7) MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any |
| 21 | entity by this chapter do not inure to any transaction that is |
| 22 | otherwise taxable under this chapter when payment is made by a |
| 23 | representative or employee of the entity by any means, |
| 24 | including, but not limited to, cash, check, or credit card, even |
| 25 | when that representative or employee is subsequently reimbursed |
| 26 | by the entity. In addition, exemptions provided to any entity by |
| 27 | this subsection do not inure to any transaction that is |
| 28 | otherwise taxable under this chapter unless the entity has |
| 29 | obtained a sales tax exemption certificate from the department |
| 30 | or the entity obtains or provides other documentation as |
| 31 | required by the department. Eligible purchases or leases made |
| 32 | with such a certificate must be in strict compliance with this |
| 33 | subsection and departmental rules, and any person who makes an |
| 34 | exempt purchase with a certificate that is not in strict |
| 35 | compliance with this subsection and the rules is liable for and |
| 36 | shall pay the tax. The department may adopt rules to administer |
| 37 | this subsection. |
| 38 | (ggg) Aircraft temporarily in the state.-- |
| 39 | 1. An aircraft owned by a nonresident is exempt from the |
| 40 | use tax imposed under this chapter if the aircraft enters and |
| 41 | remains in this state for less than a total of 21 days during |
| 42 | the 6-month period after the date of purchase. The temporary use |
| 43 | of the aircraft and subsequent removal from this state may be |
| 44 | proven by invoices for fuel, tie-down, or hangar charges issued |
| 45 | by out-of-state vendors or suppliers or similar documentation |
| 46 | that clearly and specifically identifies the aircraft. The |
| 47 | exemption created by this subparagraph shall be allowed in |
| 48 | addition to the provisions contained in subparagraph 2. and s. |
| 49 | 212.05(1)(a). |
| 50 | 2. An aircraft owned by a nonresident is exempt from the |
| 51 | use tax imposed under this chapter if the aircraft enters or |
| 52 | remains in this state exclusively for purposes of flight |
| 53 | training, repairs, alterations, refitting, or modification. Such |
| 54 | flight training, repairs, alterations, refitting, or |
| 55 | modification shall be supported by written documentation issued |
| 56 | by in-state vendors or suppliers which clearly and specifically |
| 57 | identifies the aircraft. The exemption created by this |
| 58 | subparagraph shall be allowed in addition to the provisions |
| 59 | contained in subparagraph 1. and s. 212.05(1)(a). |
| 60 | Section 2. This act shall take effect July 1, 2008. |