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The Committee on Commerce (Lynn) recommended the following

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amendment:

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     Senate Amendment (with title amendment)

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     Delete lines 35 through 47

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and insert:

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     (ggg) Aircraft temporarily in state.--An aircraft owned by

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a nonresident is exempt from the use tax under this chapter if

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the aircraft enters and is used in this state for less than a

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total of 21 days during the 6-month period after the date of

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purchase. The temporary use of the aircraft and subsequent

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removal from the state may be proven by invoices for fuel, tie-

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downs, or hangar charges issued by out-of-state vendors or

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suppliers or similar documentation that clearly and specifically

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identifies the aircraft. The exemption created by this paragraph

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is allowed in addition to the provisions contained in s

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212.05(1)(a).

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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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     Delete lines 4 through 7

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and insert:

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aircraft that temporarily enters the state; describing

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items and documents that the nonresident aircraft owner

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may use to prove that the aircraft has been in the state

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only temporarily; providing that the tax exemption is in

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addition to other provisions permitted by law; providing

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an effective date.

4/14/2008  7:37:00 AM     7-07384-08