Florida Senate - 2009                                     SB 300
       
       
       
       By Senator Wise
       
       
       
       
       5-00262A-09                                            2009300__
    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; requiring documentation
    7         that identifies the aircraft in order to qualify for
    8         the exemption; providing that the exemption is in
    9         addition to certain other provisions; providing an
   10         effective date.
   11         
   12  Be It Enacted by the Legislature of the State of Florida:
   13         
   14         Section 1. Paragraph (ggg) is added to subsection (7) of
   15  section 212.08, Florida Statutes, to read:
   16         212.08 Sales, rental, use, consumption, distribution, and
   17  storage tax; specified exemptions.—The sale at retail, the
   18  rental, the use, the consumption, the distribution, and the
   19  storage to be used or consumed in this state of the following
   20  are hereby specifically exempt from the tax imposed by this
   21  chapter.
   22         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   23  entity by this chapter do not inure to any transaction that is
   24  otherwise taxable under this chapter when payment is made by a
   25  representative or employee of the entity by any means,
   26  including, but not limited to, cash, check, or credit card, even
   27  when that representative or employee is subsequently reimbursed
   28  by the entity. In addition, exemptions provided to any entity by
   29  this subsection do not inure to any transaction that is
   30  otherwise taxable under this chapter unless the entity has
   31  obtained a sales tax exemption certificate from the department
   32  or the entity obtains or provides other documentation as
   33  required by the department. Eligible purchases or leases made
   34  with such a certificate must be in strict compliance with this
   35  subsection and departmental rules, and any person who makes an
   36  exempt purchase with a certificate that is not in strict
   37  compliance with this subsection and the rules is liable for and
   38  shall pay the tax. The department may adopt rules to administer
   39  this subsection.
   40         (ggg) Aircraft temporarily in the state.—
   41         1. An aircraft owned by a nonresident is exempt from the
   42  use tax imposed under this chapter if the aircraft enters and
   43  remains in this state for less than a total of 21 days during
   44  the 6-month period after the date of purchase. The temporary use
   45  of the aircraft and subsequent removal from this state may be
   46  proven by invoices for fuel, tie-down, or hangar charges issued
   47  by out-of-state vendors or suppliers or similar documentation
   48  that clearly and specifically identifies the aircraft. The
   49  exemption created by this subparagraph is in addition to the
   50  exemptions provided in subparagraph 2. and s. 212.05(1)(a).
   51         2. An aircraft owned by a nonresident is exempt from the
   52  use tax imposed under this chapter if the aircraft enters or
   53  remains in this state exclusively for the purpose of flight
   54  training, repairs, alterations, refitting, or modification. Such
   55  purposes must be supported by written documentation issued by
   56  in-state vendors or suppliers which clearly and specifically
   57  identifies the aircraft. The exemption created by this
   58  subparagraph is in addition to the exemptions provided in
   59  subparagraph 1. and s. 212.05(1)(a).
   60         Section 2. This act shall take effect July 1, 2009.