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A bill to be entitled

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An act relating to tax exemptions; amending s. 212.08,

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F.S.; providing an exemption from the use tax for an

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aircraft that temporarily enters the state; requiring that

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the purchaser execute a sworn affidavit that he or she is

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not a resident of the state and stating where the aircraft

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will be domiciled; providing an effective date.

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Be It Enacted by the Legislature of the State of Florida:

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     Section 1.  Paragraph (ggg) is added to subsection (7) of

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section 212.08, Florida Statutes, to read:

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     212.08  Sales, rental, use, consumption, distribution, and

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storage tax; specified exemptions.--The sale at retail, the

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rental, the use, the consumption, the distribution, and the

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storage to be used or consumed in this state of the following are

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hereby specifically exempt from the tax imposed by this chapter.

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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 any

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other provision of this chapter, an aircraft upon which the state

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sales or use tax has not been paid is exempt from the use tax

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under this chapter if the aircraft temporarily enters this state

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and the purchaser of the aircraft executes a sworn affidavit

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attesting that he or she is not a resident of this state and

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stating where the aircraft will be domiciled. Temporary use of

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the aircraft in this state within 6 months after the time of

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purchase does not subject the purchaser to liabilty for payment

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of the use tax imposed by this chapter. Temporary use of the

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aircraft and its subsequent removal from the state may be proven

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by invoices for fuel, tie-down, or hanger charges issued by out-

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of-state vendors or suppliers or similar documentation.

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     Section 2.  This act shall take effect July 1, 2008.