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A bill to be entitled

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An act relating to aircraft that temporarily enter the

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state; amending s. 212.08, F.S.; describing items and

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documents that a nonresident aircraft owner may use to

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prove that an aircraft has been in the state only

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temporarily; providing that the tax exemption is in

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addition to other provisions authorized by law; providing

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