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The Committee on Finance and Tax (Haridopolos) recommended the

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following amendment:

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     Senate Amendment (with directory and title amendments)

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     Between line(s) 445 and 446,

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insert:

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     (7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any

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entity by this chapter do not inure to any transaction that is

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otherwise taxable under this chapter when payment is made by a

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representative or employee of the entity by any means, including,

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but not limited to, cash, check, or credit card, even when that

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representative or employee is subsequently reimbursed by the

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entity. In addition, exemptions provided to any entity by this

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subsection do not inure to any transaction that is otherwise

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taxable under this chapter unless the entity has obtained a sales

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tax exemption certificate from the department or the entity

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obtains or provides other documentation as required by the

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department. Eligible purchases or leases made with such a

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certificate must be in strict compliance with this subsection and

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departmental rules, and any person who makes an exempt purchase

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with a certificate that is not in strict compliance with this

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subsection and the rules is liable for and shall pay the tax. The

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department may adopt rules to administer this subsection.

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     (ggg) Aircraft temporarily in state.--Notwithstanding

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paragraph (8)(a), an aircraft is exempt from the use tax under

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this chapter if it enters and remains in this state for less than

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21 days during the 6-month period after the date of purchase. The

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temporary use of the aircraft and subsequent removal from the

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state may be proven by invoices for fuel, tie-down, or hangar

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charges issued by out-of-state vendors or suppliers or similar

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documentation.

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====== D I R E C T O R Y  C L A U S E  A M E N D M E N T =====

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And the directory clause is amended as follows:

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     On line 287, after "amended"

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insert:

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     , and paragraph (ggg) is added to subsection (7) of that

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section,

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================ T I T L E  A M E N D M E N T ================

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And the title is amended as follows:

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     On line 15, after the first semicolon,

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insert:

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providing an exemption from the sales and use tax for an

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aircraft that is temporarily used in this state; providing

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that proof of temporary usage may be shown by specific

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documentation;

3/25/2008  8:24:00 AM     26-05647-08