HB 7159

1	A bill to be entitled
2	An act relating to the tax on sales, use, and other
3	transactions; amending s. 212.02, F.S.; repealing the
4	exemption for memberships to physical fitness facilities
5	owned or operated by a licensed hospital; deleting the
6	definition of "qualified aircraft"; defining the term
7	"fractional aircraft ownership program"; amending s.
8	212.031, F.S.; clarifying the application of the exemption
9	to certain rentals within certain public facilities;
10	abrogating the repeal of the tax exemption on rental or
11	license fees provided for certain property rented, leased,
12	or licensed by a convention or exhibition hall,
13	auditorium, stadium, theater, arena, civic center,
14	performing arts center, or publicly owned recreational
15	facility; revising the exemption on the rental, lease,
16	sublease, or license for the use of box seats; amending s.
17	212.04, F.S.; abrogating the repeal of the tax exemption
18	for admission charges to events sponsored by governmental
19	entities, sports authorities, and sports commissions;
20	providing an exemption for admissions to the National
21	Basketball Association All-Star Game and the National
22	Hockey League All-Star Game; amending s. 212.05, F.S.;
23	increasing the tax rate on charges for the use of coin-
24	operated amusement machines; providing an exception for
25	certain machines located in facilities owned, operated, or
26	leased by certain veterans' service organizations;
27	imposing a maximum limitation on the amount of tax
28	collected on sales or use of aircrafts or boats in this
29	state; creating s. 212.0597, F.S.; providing a maximum tax
30	on the sale or use of fractional aircraft ownership
31	interests; amending s. 212.08, F.S.; providing a temporary
32	exemption for certain industrial machinery and equipment
33	used in manufacturing; defining the term "industrial
34	machinery and equipment"; repealing the exemption for
35	ostrich feed; repealing the exemption for newspapers,
36	magazines, and newsletter subscriptions delivered by mail;
37	amending the exemption for charter fishing vessels to
38	apply only to a vessel licensed for no more than six
39	customers; repealing the exemption for repair and
40	maintenance labor charges for qualified aircraft;
41	repealing the exemption for sales or leases of qualified
42	aircraft; providing tax exemptions on the sale or use of
43	aircraft primarily used in a fractional aircraft ownership
44	program; repealing s. 212.0801, F.S., relating to
45	qualified aircraft exemptions; amending s. 2, ch. 2006-
46	101, Laws of Florida; abrogating the repeal of the tax
47	exemption provided for certain charges imposed by a
48	convention or exhibition hall, auditorium, stadium,
49	theater, arena, civic center, performing arts center, or
50	publicly owned recreational facility upon a lessee or
51	licensee; specifying a period during which the sale of
52	books, clothing, and school supplies are exempt from such
53	tax; providing definitions; providing exceptions;
54	providing an exemption from the sales and use tax for
55	sales of certain tangible personal property used for
56	hurricane preparedness for a certain period; providing
57	exceptions; authorizing the Department of Revenue to adopt
58	emergency rules; providing appropriations; providing
59	effective dates.
60
61	Be It Enacted by the Legislature of the State of Florida:
62
63	Section 1.  Subsections (1) and (33) of section 212.02,
64	Florida Statutes, are amended to read:
65	212.02  Definitions.--The following terms and phrases when
66	used in this chapter have the meanings ascribed to them in this
67	section, except where the context clearly indicates a different
68	meaning:
69	(1)  The term "admissions" means and includes the net sum
70	of money after deduction of any federal taxes for admitting a
71	person or vehicle or persons to any place of amusement, sport,
72	or recreation or for the privilege of entering or staying in any
73	place of amusement, sport, or recreation, including, but not
74	limited to, theaters, outdoor theaters, shows, exhibitions,
75	games, races, or any place where charge is made by way of sale
76	of tickets, gate charges, seat charges, box charges, season pass
77	charges, cover charges, greens fees, participation fees,
78	entrance fees, or other fees or receipts of anything of value
79	measured on an admission or entrance or length of stay or seat
80	box accommodations in any place where there is any exhibition,
81	amusement, sport, or recreation, and all dues and fees paid to
82	private clubs and membership clubs providing recreational or
83	physical fitness facilities, including, but not limited to,
84	golf, tennis, swimming, yachting, boating, athletic, exercise,
85	and fitness facilities, except physical fitness facilities owned
86	or operated by any hospital licensed under chapter 395.
87	(33)  "Fractional aircraft ownership program" means a
88	program that meets the requirements of 14 C.F.R. part 91,
89	subpart K, relating to fractional ownership operations, except
90	the program must include a minimum of 25 aircraft owned or
91	leased by the business or affiliated group, as defined by s.
92	1504(a) of the Internal Revenue Code, providing the program.
93	Such aircraft must be used in the fractional aircraft ownership
94	program providing the program. "Qualified aircraft" means any
95	aircraft having a maximum certified takeoff weight of less than
96	10,000 pounds and equipped with twin turbofan engines that meet
97	Stage IV noise requirements that is used by a business operating
98	as an on-demand air carrier under Federal Aviation
99	Administration Regulation Title 14, chapter I, part 135, Code of
100	Federal Regulations, that owns or leases and operates a fleet of
101	at least 25 of such aircraft in this state.
102	Section 2.  Paragraph (a) of subsection (1) and subsection
103	(9) of section 212.031, Florida Statutes, are amended to read:
104	212.031  Tax on rental or license fee for use of real
105	property.--
106	(1)(a)  It is declared to be the legislative intent that
107	every person is exercising a taxable privilege who engages in
108	the business of renting, leasing, letting, or granting a license
109	for the use of any real property unless such property is:
110	1.  Assessed as agricultural property under s. 193.461.
111	2.  Used exclusively as dwelling units.
112	3.  Property subject to tax on parking, docking, or storage
113	spaces under s. 212.03(6).
114	4.  Recreational property or the common elements of a
115	condominium when subject to a lease between the developer or
116	owner thereof and the condominium association in its own right
117	or as agent for the owners of individual condominium units or
118	the owners of individual condominium units. However, only the
119	lease payments on such property shall be exempt from the tax
120	imposed by this chapter, and any other use made by the owner or
121	the condominium association shall be fully taxable under this
122	chapter.
123	5.  A public or private street or right-of-way and poles,
124	conduits, fixtures, and similar improvements located on such
125	streets or rights-of-way, occupied or used by a utility or
126	provider of communications services, as defined by s. 202.11,
127	for utility or communications or television purposes. For
128	purposes of this subparagraph, the term "utility" means any
129	person providing utility services as defined in s. 203.012. This
130	exception also applies to property, wherever located, on which
131	the following are placed: towers, antennas, cables, accessory
132	structures, or equipment, not including switching equipment,
133	used in the provision of mobile communications services as
134	defined in s. 202.11. For purposes of this chapter, towers used
135	in the provision of mobile communications services, as defined
136	in s. 202.11, are considered to be fixtures.
137	6.  A public street or road which is used for
138	transportation purposes.
139	7.  Property used at an airport exclusively for the purpose
140	of aircraft landing or aircraft taxiing or property used by an
141	airline for the purpose of loading or unloading passengers or
142	property onto or from aircraft or for fueling aircraft.
143	8.a.  Property used at a port authority, as defined in s.
144	315.02(2), exclusively for the purpose of oceangoing vessels or
145	tugs docking, or such vessels mooring on property used by a port
146	authority for the purpose of loading or unloading passengers or
147	cargo onto or from such a vessel, or property used at a port
148	authority for fueling such vessels, or to the extent that the
149	amount paid for the use of any property at the port is based on
150	the charge for the amount of tonnage actually imported or
151	exported through the port by a tenant.
152	b.  The amount charged for the use of any property at the
153	port in excess of the amount charged for tonnage actually
154	imported or exported shall remain subject to tax except as
155	provided in sub-subparagraph a.
156	9.  Property used as an integral part of the performance of
157	qualified production services. As used in this subparagraph, the
158	term "qualified production services" means any activity or
159	service performed directly in connection with the production of
160	a qualified motion picture, as defined in s. 212.06(1)(b), and
161	includes:
162	a.  Photography, sound and recording, casting, location
163	managing and scouting, shooting, creation of special and optical
164	effects, animation, adaptation (language, media, electronic, or
165	otherwise), technological modifications, computer graphics, set
166	and stage support (such as electricians, lighting designers and
167	operators, greensmen, prop managers and assistants, and grips),
168	wardrobe (design, preparation, and management), hair and makeup
169	(design, production, and application), performing (such as
170	acting, dancing, and playing), designing and executing stunts,
171	coaching, consulting, writing, scoring, composing,
172	choreographing, script supervising, directing, producing,
173	transmitting dailies, dubbing, mixing, editing, cutting,
174	looping, printing, processing, duplicating, storing, and
175	distributing;
176	b.  The design, planning, engineering, construction,
177	alteration, repair, and maintenance of real or personal property
178	including stages, sets, props, models, paintings, and facilities
179	principally required for the performance of those services
180	listed in sub-subparagraph a.; and
181	c.  Property management services directly related to
182	property used in connection with the services described in sub-
183	subparagraphs a. and b.
184
185	This exemption will inure to the taxpayer upon presentation of
186	the certificate of exemption issued to the taxpayer under the
187	provisions of s. 288.1258.
188	10.  Leased, subleased, licensed, or rented to a person
189	providing food and drink concessionaire services within the
190	premises of a convention hall, exhibition hall, auditorium,
191	stadium, theater, arena, civic center, performing arts center,
192	publicly owned recreational facility, or any business operated
193	under a permit issued pursuant to chapter 550. This provision
194	applies only to the space used exclusively for selling and
195	distributing food and drinks. A person providing retail
196	concessionaire services involving the sale of food and drink or
197	other tangible personal property within the premises of an
198	airport shall be subject to tax on the rental of real property
199	used for that purpose, but shall not be subject to the tax on
200	any license to use the property. For purposes of this
201	subparagraph, the term "sale" shall not include the leasing of
202	tangible personal property.
203	11.  Property occupied pursuant to an instrument calling
204	for payments which the department has declared, in a Technical
205	Assistance Advisement issued on or before March 15, 1993, to be
206	nontaxable pursuant to rule 12A-1.070(19)(c), Florida
207	Administrative Code; provided that this subparagraph shall only
208	apply to property occupied by the same person before and after
209	the execution of the subject instrument and only to those
210	payments made pursuant to such instrument, exclusive of renewals
211	and extensions thereof occurring after March 15, 1993.
212	12.  Rented, leased, subleased, or licensed to a
213	concessionaire by a convention hall, exhibition hall,
214	auditorium, stadium, theater, arena, civic center, performing
215	arts center, or publicly owned recreational facility, during an
216	event at the facility, to be used by the concessionaire to sell
217	souvenirs, novelties, or other event-related products. This
218	subparagraph applies only to that portion of the rental, lease,
219	or license payment which is based on a percentage of sales and
220	not based on a fixed price. This subparagraph is repealed July
221	1, 2009.
222	13.  Property used or occupied predominantly for space
223	flight business purposes. As used in this subparagraph, "space
224	flight business" means the manufacturing, processing, or
225	assembly of a space facility, space propulsion system, space
226	vehicle, satellite, or station of any kind possessing the
227	capacity for space flight, as defined by s. 212.02(23), or
228	components thereof, and also means the following activities
229	supporting space flight: vehicle launch activities, flight
230	operations, ground control or ground support, and all
231	administrative activities directly related thereto. Property
232	shall be deemed to be used or occupied predominantly for space
233	flight business purposes if more than 50 percent of the
234	property, or improvements thereon, is used for one or more space
235	flight business purposes. Possession by a landlord, lessor, or
236	licensor of a signed written statement from the tenant, lessee,
237	or licensee claiming the exemption shall relieve the landlord,
238	lessor, or licensor from the responsibility of collecting the
239	tax, and the department shall look solely to the tenant, lessee,
240	or licensee for recovery of such tax if it determines that the
241	exemption was not applicable.
242	(9)  The rental, lease, sublease, or license for the use of
243	a skybox, luxury box, or other box seats for use during a high
244	school or college football game is exempt from the tax imposed
245	by this section when the charge for such rental, lease,
246	sublease, or license is imposed by a nonprofit sponsoring
247	organization which is qualified as nonprofit pursuant to s.
248	501(c)(3) of the Internal Revenue Code.
249	Section 3.  Paragraph (a) of subsection (2) of section
250	212.04, Florida Statutes, is amended to read:
251	212.04  Admissions tax; rate, procedure, enforcement.--
252	(2)(a)1.  No tax shall be levied on admissions to athletic
253	or other events sponsored by elementary schools, junior high
254	schools, middle schools, high schools, community colleges,
255	public or private colleges and universities, deaf and blind
256	schools, facilities of the youth services programs of the
257	Department of Children and Family Services, and state
258	correctional institutions when only student, faculty, or inmate
259	talent is used. However, this exemption shall not apply to
260	admission to athletic events sponsored by a state university,
261	and the proceeds of the tax collected on such admissions shall
262	be retained and used by each institution to support women's
263	athletics as provided in s. 1006.71(2)(c).
264	2.a.  No tax shall be levied on dues, membership fees, and
265	admission charges imposed by not-for-profit sponsoring
266	organizations. To receive this exemption, the sponsoring
267	organization must qualify as a not-for-profit entity under the
268	provisions of s. 501(c)(3) of the Internal Revenue Code of 1954,
269	as amended.
270	b.  No tax shall be levied on admission charges to an event
271	sponsored by a governmental entity, sports authority, or sports
272	commission when held in a convention hall, exhibition hall,
273	auditorium, stadium, theater, arena, civic center, performing
274	arts center, or publicly owned recreational facility and when
275	100 percent of the risk of success or failure lies with the
276	sponsor of the event and 100 percent of the funds at risk for
277	the event belong to the sponsor, and student or faculty talent
278	is not exclusively used. As used in this sub-subparagraph, the
279	terms "sports authority" and "sports commission" mean a
280	nonprofit organization that is exempt from federal income tax
281	under s. 501(c)(3) of the Internal Revenue Code and that
282	contracts with a county or municipal government for the purpose
283	of promoting and attracting sports-tourism events to the
284	community with which it contracts. This sub-subparagraph is
285	repealed July 1, 2009.
286	3.  No tax shall be levied on an admission paid by a
287	student, or on the student's behalf, to any required place of
288	sport or recreation if the student's participation in the sport
289	or recreational activity is required as a part of a program or
290	activity sponsored by, and under the jurisdiction of, the
291	student's educational institution, provided his or her
292	attendance is as a participant and not as a spectator.
293	4.  No tax shall be levied on admissions to the National
294	Football League championship game, on admissions to any
295	semifinal game or championship game of a national collegiate
296	tournament, or on admissions to a Major League Baseball all-star
297	game.
298	5.  A participation fee or sponsorship fee imposed by a
299	governmental entity as described in s. 212.08(6) for an athletic
300	or recreational program is exempt when the governmental entity
301	by itself, or in conjunction with an organization exempt under
302	s. 501(c)(3) of the Internal Revenue Code of 1954, as amended,
303	sponsors, administers, plans, supervises, directs, and controls
304	the athletic or recreational program.
305	6.  Also exempt from the tax imposed by this section to the
306	extent provided in this subparagraph are admissions to live
307	theater, live opera, or live ballet productions in this state
308	which are sponsored by an organization that has received a
309	determination from the Internal Revenue Service that the
310	organization is exempt from federal income tax under s.
311	501(c)(3) of the Internal Revenue Code of 1954, as amended, if
312	the organization actively participates in planning and
313	conducting the event, is responsible for the safety and success
314	of the event, is organized for the purpose of sponsoring live
315	theater, live opera, or live ballet productions in this state,
316	has more than 10,000 subscribing members and has among the
317	stated purposes in its charter the promotion of arts education
318	in the communities which it serves, and will receive at least 20
319	percent of the net profits, if any, of the events which the
320	organization sponsors and will bear the risk of at least 20
321	percent of the losses, if any, from the events which it sponsors
322	if the organization employs other persons as agents to provide
323	services in connection with a sponsored event. Prior to March 1
324	of each year, such organization may apply to the department for
325	a certificate of exemption for admissions to such events
326	sponsored in this state by the organization during the
327	immediately following state fiscal year. The application shall
328	state the total dollar amount of admissions receipts collected
329	by the organization or its agents from such events in this state
330	sponsored by the organization or its agents in the year
331	immediately preceding the year in which the organization applies
332	for the exemption. Such organization shall receive the exemption
333	only to the extent of $1.5 million multiplied by the ratio that
334	such receipts bear to the total of such receipts of all
335	organizations applying for the exemption in such year; however,
336	in no event shall such exemption granted to any organization
337	exceed 6 percent of such admissions receipts collected by the
338	organization or its agents in the year immediately preceding the
339	year in which the organization applies for the exemption. Each
340	organization receiving the exemption shall report each month to
341	the department the total admissions receipts collected from such
342	events sponsored by the organization during the preceding month
343	and shall remit to the department an amount equal to 6 percent
344	of such receipts reduced by any amount remaining under the
345	exemption. Tickets for such events sold by such organizations
346	shall not reflect the tax otherwise imposed under this section.
347	7.  Also exempt from the tax imposed by this section are
348	entry fees for participation in freshwater fishing tournaments.
349	8.  Also exempt from the tax imposed by this section are
350	participation or entry fees charged to participants in a game,
351	race, or other sport or recreational event if spectators are
352	charged a taxable admission to such event.
353	9.  No tax shall be levied on admissions to any postseason
354	collegiate football game sanctioned by the National Collegiate
355	Athletic Association.
356	10.  No tax shall be levied on admissions to the National
357	Basketball Association All-Star Game.
358	11.  No tax shall be levied on admissions to the National
359	Hockey League All-Star Game.
360	Section 4.  Paragraph (h) of subsection (1) of section
361	212.05, Florida Statutes, is amended, and subsection (5) is
362	added to that section, to read:
363	212.05  Sales, storage, use tax.--It is hereby declared to
364	be the legislative intent that every person is exercising a
365	taxable privilege who engages in the business of selling
366	tangible personal property at retail in this state, including
367	the business of making mail order sales, or who rents or
368	furnishes any of the things or services taxable under this
369	chapter, or who stores for use or consumption in this state any
370	item or article of tangible personal property as defined herein
371	and who leases or rents such property within the state.
372	(1)  For the exercise of such privilege, a tax is levied on
373	each taxable transaction or incident, which tax is due and
374	payable as follows:
375	(h)1.  A tax is imposed at the rate of 6 4 percent on the
376	charges for the use of coin-operated amusement machines. The tax
377	shall be calculated by dividing the gross receipts from such
378	charges for the applicable reporting period by a divisor,
379	determined as provided in this subparagraph, to compute gross
380	taxable sales, and then subtracting gross taxable sales from
381	gross receipts to arrive at the amount of tax due except for
382	those coin-operated amusement machines as described in s.
383	849.161 located at any facility owned, operated, or leased by a
384	division, post, or chapter of a veterans' service organization
385	granted a federal charter under Title 36 of the United States
386	Code that would be subject to a tax rate of 4 percent of the
387	charges for the use of coin-operated amusement machines. For
388	counties that do not impose a discretionary sales surtax, the
389	divisor is equal to 1.06 1.04; for counties that impose a 0.5
390	percent discretionary sales surtax, the divisor is equal to 1.65
391	1.045; for counties that impose a 1 percent discretionary sales
392	surtax, the divisor is equal to 1.070 1.050; and for counties
393	that impose a 2 percent sales surtax, the divisor is equal to
394	1.080 1.060. If a county imposes a discretionary sales surtax
395	that is not listed in this subparagraph, the department shall
396	make the applicable divisor available in an electronic format or
397	otherwise. Additional divisors shall bear the same mathematical
398	relationship to the next higher and next lower divisors as the
399	new surtax rate bears to the next higher and next lower surtax
400	rates for which divisors have been established. When a machine
401	is activated by a slug, token, coupon, or any similar device
402	which has been purchased, the tax is on the price paid by the
403	user of the device for such device.
404	2.  As used in this paragraph, the term "operator" means
405	any person who possesses a coin-operated amusement machine for
406	the purpose of generating sales through that machine and who is
407	responsible for removing the receipts from the machine.
408	a.  If the owner of the machine is also the operator of it,
409	he or she shall be liable for payment of the tax without any
410	deduction for rent or a license fee paid to a location owner for
411	the use of any real property on which the machine is located.
412	b.  If the owner or lessee of the machine is also its
413	operator, he or she shall be liable for payment of the tax on
414	the purchase or lease of the machine, as well as the tax on
415	sales generated through the machine.
416	c.  If the proprietor of the business where the machine is
417	located does not own the machine, he or she shall be deemed to
418	be the lessee and operator of the machine and is responsible for
419	the payment of the tax on sales, unless such responsibility is
420	otherwise provided for in a written agreement between him or her
421	and the machine owner.
422	3.a.  An operator of a coin-operated amusement machine may
423	not operate or cause to be operated in this state any such
424	machine until the operator has registered with the department
425	and has conspicuously displayed an identifying certificate
426	issued by the department. The identifying certificate shall be
427	issued by the department upon application from the operator. The
428	identifying certificate shall include a unique number, and the
429	certificate shall be permanently marked with the operator's
430	name, the operator's sales tax number, and the maximum number of
431	machines to be operated under the certificate. An identifying
432	certificate shall not be transferred from one operator to
433	another. The identifying certificate must be conspicuously
434	displayed on the premises where the coin-operated amusement
435	machines are being operated.
436	b.  The operator of the machine must obtain an identifying
437	certificate before the machine is first operated in the state
438	and by July 1 of each year thereafter. The annual fee for each
439	certificate shall be based on the number of machines identified
440	on the application times $30 and is due and payable upon
441	application for the identifying device. The application shall
442	contain the operator's name, sales tax number, business address
443	where the machines are being operated, and the number of
444	machines in operation at that place of business by the operator.
445	No operator may operate more machines than are listed on the
446	certificate. A new certificate is required if more machines are
447	being operated at that location than are listed on the
448	certificate. The fee for the new certificate shall be based on
449	the number of additional machines identified on the application
450	form times $30.
451	c.  A penalty of $250 per machine is imposed on the
452	operator for failing to properly obtain and display the required
453	identifying certificate. A penalty of $250 is imposed on the
454	lessee of any machine placed in a place of business without a
455	proper current identifying certificate. Such penalties shall
456	apply in addition to all other applicable taxes, interest, and
457	penalties.
458	d.  Operators of coin-operated amusement machines must
459	obtain a separate sales and use tax certificate of registration
460	for each county in which such machines are located. One sales
461	and use tax certificate of registration is sufficient for all of
462	the operator's machines within a single county.
463	4.  The provisions of this paragraph do not apply to coin-
464	operated amusement machines owned and operated by churches or
465	synagogues.
466	5.  In addition to any other penalties imposed by this
467	chapter, a person who knowingly and willfully violates any
468	provision of this paragraph commits a misdemeanor of the second
469	degree, punishable as provided in s. 775.082 or s. 775.083.
470	6.  The department may adopt rules necessary to administer
471	the provisions of this paragraph.
472	(5)  Notwithstanding any other provision of this chapter,
473	the maximum amount of tax imposed under this chapter and
474	collected on each sale or use of an aircraft or boat in this
475	state may not exceed $18,000.
476	Section 5.  Section 212.0597, Florida Statutes, is created
477	to read:
478	212.0597  Maximum tax on fractional aircraft ownership
479	interests.--The tax imposed under this chapter, including any
480	discretionary sales surtax under s. 212.055, is limited to $300
481	on the sale or use in this state of a fractional ownership
482	interest in aircraft pursuant to a fractional aircraft ownership
483	program. This maximum tax applies to the total consideration
484	paid for the fractional ownership interest, including any
485	amounts paid by the fractional owner as monthly management or
486	maintenance fees. The maximum tax applies only if the fractional
487	ownership interest is sold by or to the operator of the
488	fractional aircraft ownership program or if the fractional
489	ownership interest is transferred upon the approval of the
490	operator of the fractional aircraft ownership program.
491	Section 6.  Paragraph (q) is added to subsection (5) of
492	section 212.08, Florida Statutes, paragraphs (d), (w), (y),
493	(ee), and (ss) of subsection (7) are amended, and paragraphs
494	(ggg) and (hhh) are added to subsection (7) of that section, to
495	read:
496	212.08  Sales, rental, use, consumption, distribution, and
497	storage tax; specified exemptions.--The sale at retail, the
498	rental, the use, the consumption, the distribution, and the
499	storage to be used or consumed in this state of the following
500	are hereby specifically exempt from the tax imposed by this
501	chapter.
502	(5)  EXEMPTIONS; ACCOUNT OF USE.--
503	(q)  Industrial machinery and equipment used in
504	manufacturing.--For the period beginning July 1, 2009, and
505	ending June 30, 2011, industrial machinery and equipment
506	purchased for use in manufacturing facilities or plant units
507	which manufacture, process, compound, or produce for sale items
508	of tangible personal property at fixed locations in this state
509	are exempt from the tax imposed by this chapter when the
510	purchase price is in excess of $2,500. As used in paragraph, the
511	term "industrial machinery and equipment" means tangible
512	personal property that has a depreciable life of 3 years or more
513	and that is used as an integral part in the manufacturing,
514	processing, compounding, or production of tangible personal
515	property for sale.
516	(7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any
517	entity by this chapter do not inure to any transaction that is
518	otherwise taxable under this chapter when payment is made by a
519	representative or employee of the entity by any means,
520	including, but not limited to, cash, check, or credit card, even
521	when that representative or employee is subsequently reimbursed
522	by the entity. In addition, exemptions provided to any entity by
523	this subsection do not inure to any transaction that is
524	otherwise taxable under this chapter unless the entity has
525	obtained a sales tax exemption certificate from the department
526	or the entity obtains or provides other documentation as
527	required by the department. Eligible purchases or leases made
528	with such a certificate must be in strict compliance with this
529	subsection and departmental rules, and any person who makes an
530	exempt purchase with a certificate that is not in strict
531	compliance with this subsection and the rules is liable for and
532	shall pay the tax. The department may adopt rules to administer
533	this subsection.
534	(d)  Feeds.--Feeds for poultry, ostriches, and livestock,
535	including racehorses and dairy cows, are exempt.
536	(w)  Certain newspaper, magazine, and newsletter
537	subscriptions, shoppers, and community newspapers.--Likewise
538	exempt are newspaper, magazine, and newsletter subscriptions in
539	which the product is delivered to the customer by mail. Also
540	exempt are free, circulated publications that are published on a
541	regular basis, the content of which is primarily advertising,
542	and that are distributed through the mail, home delivery, or
543	newsstands. The exemption for newspaper, magazine, and
544	newsletter subscriptions which is provided in this paragraph
545	applies only to subscriptions entered into after March 1, 1997.
546	(y)  Charter fishing vessels.--The charge for chartering
547	any boat or vessel, licensed under s. 379.354(7) for no more
548	than six customers and with the crew furnished, solely for the
549	purpose of fishing is exempt from the tax imposed under s.
550	212.04 or s. 212.05. This exemption does not apply to any charge
551	to enter or stay upon any "head-boat," party boat, or other boat
552	or vessel. Nothing in this paragraph shall be construed to
553	exempt any boat from sales or use tax upon the purchase thereof
554	except as provided in paragraph (t) and s. 212.05.
555	(ee)  Aircraft repair and maintenance labor charges.--There
556	shall be exempt from the tax imposed by this chapter all labor
557	charges for the repair and maintenance of an qualified aircraft,
558	aircraft of more than 15,000 pounds maximum certified takeoff
559	weight, and rotary wing aircraft of more than 10,000 pounds
560	maximum certified takeoff weight. Except as otherwise provided
561	in this chapter, charges for parts and equipment furnished in
562	connection with such labor charges are taxable.
563	(ss)  Aircraft sales or leases.--The sale or lease of a
564	qualified aircraft or an aircraft of more than 15,000 pounds
565	maximum certified takeoff weight for use by a common carrier is
566	exempt from the tax imposed by this chapter. As used in this
567	paragraph, "common carrier" means an airline operating under
568	Federal Aviation Administration regulations contained in Title
569	14, chapter I, part 121 or part 129 of the Code of Federal
570	Regulations.
571	(ggg)  Aircraft temporarily in the state.--
572	1.  An aircraft owned by a person who is not a resident of
573	this state is exempt from the use tax imposed under this chapter
574	if the aircraft enters and remains in this state for less than a
575	total of 21 days during the 6-month period after the date of
576	purchase. The temporary use of the aircraft and subsequent
577	removal from this state may be proven by invoices for fuel or
578	tie-down or hangar charges issued by out-of-state vendors or
579	suppliers or similar documentation that clearly and specifically
580	identifies the aircraft. The exemption provided by this
581	subparagraph shall be in addition to the provisions of
582	subparagraph 2. and s. 212.05(1)(a).
583	2.  An aircraft owned by a person who is not a resident of
584	this state is exempt from the use tax imposed under this chapter
585	if the aircraft enters or remains in this state exclusively for
586	purposes of flight training, repairs, alterations, refitting, or
587	modification. Such flight training, repairs, alterations,
588	refitting, or modification shall be supported by written
589	documentation issued by in-state vendors or suppliers which
590	clearly and specifically identifies the aircraft. The exemption
591	provided by this subparagraph shall be in addition to the
592	provisions of subparagraph 1. and s. 212.05(1)(a).
593	(hhh)  Fractional aircraft ownership programs.--Also exempt
594	from the tax imposed by this chapter is the sale or use of
595	aircraft primarily used in a fractional aircraft ownership
596	program. The exemption is not allowed unless the purchaser or
597	lessee furnishes the dealer with a certificate stating that the
598	lease or purchase to be exempted is for aircraft primarily used
599	in a fractional aircraft ownership program and that the
600	purchaser or lessee qualifies for the exemption. If a purchaser
601	or lessee makes tax-exempt purchases on a continual basis, the
602	purchaser or lessee may allow the dealer to keep the certificate
603	on file. The purchaser or lessee must inform the dealer that has
604	the certificate on file if the purchaser or lessee no longer
605	qualifies for the exemption. The department shall determine the
606	format of the certificate.
607	Section 7.  Section 212.0801, Florida Statutes, is
608	repealed.
609	Section 8.  Section 2 of chapter 2006-101, Laws of Florida,
610	is amended to read:
611	Section 2.  Notwithstanding the provisions of section 3 of
612	chapter 2000-345, Laws of Florida, as amended by section 55 of
613	chapter 2002-218, Laws of Florida, subsection (10) of s.
614	212.031, Florida Statutes, shall not stand repealed on July 1,
615	2006, as scheduled by such laws, but that subsection is revived
616	and readopted. Subsection (10) of s. 212.031, Florida Statutes,
617	is repealed July 1, 2009.
618	Section 9.  (1)  A tax levied under the provisions of
619	chapter 212, Florida Statutes, may not be collected on the sale
620	of:
621	(a)1.  Books, clothing, wallets, or bags, including
622	handbags, backpacks, fanny packs, and diaper bags, but excluding
623	briefcases, suitcases, and other garment bags, having a sales
624	price of $50 or less per item during the period from 12:01 a.m.,
625	August 8, 2009, through midnight, August 10, 2009.
626	2.  As used in this paragraph, the term:
627	a.  "Book" means a set of printed sheets bound together and
628	published in a volume. For purposes of this paragraph, the term
629	"book" does not include newspapers, magazines, or other
630	periodicals.
631	b.  "Clothing" means any article of wearing apparel,
632	including all footwear, except skis, swim fins, roller blades,
633	and skates, intended to be worn on or about the human body. For
634	purposes of this paragraph, the term "clothing" does not include
635	watches, watchbands, jewelry, umbrellas, or handkerchiefs.
636	(b)1.  School supplies having a sales price of $10 or less
637	per item during the period from 12:01 a.m., August 8, 2009,
638	through midnight, August 10, 2009.
639	2.  As used in this paragraph, the term "school supplies"
640	means pens, pencils, erasers, crayons, notebooks, notebook
641	filler paper, legal pads, composition books, poster paper,
642	scissors, cellophane tape, glue or paste, rulers, computer
643	disks, protractors, compasses, and calculators.
644	(2)  This section does not apply to sales within a theme
645	park or entertainment complex as defined in s. 509.013(9),
646	Florida Statutes, within a public lodging establishment as
647	defined in s. 509.013(4), Florida Statutes, or within an airport
648	as defined in s. 330.27(2), Florida Statutes.
649	(3)  The Department of Revenue may adopt emergency rules to
650	administer this section.
651	Section 10.  (1)  Effective upon this act becoming a law
652	and effective June 5, 2009, through June 7, 2009, the tax levied
653	under chapter 212, Florida Statutes, may not be collected on the
654	sale of:
655	(a)  Any portable self-powered light source selling for $20
656	or less.
657	(b)  Any portable self-powered radio, two-way radio, or
658	weatherband radio selling for $75 or less.
659	(c)  Any tarpaulin or other flexible waterproof sheeting
660	selling for $50 or less.
661	(d)  Any item normally sold as, or generally advertised as,
662	a ground anchor system or tie-down kit selling for $50 or less.
663	(e)  Any gas or diesel fuel tank selling for $25 or less.
664	(f)  Any package of AAA-cell, AA-cell, C-cell, D-cell, 6-
665	volt, or 9-volt batteries, excluding automobile and boat
666	batteries, selling for $30 or less.
667	(g)  Any cell phone battery selling for $60 or less or any
668	cell phone charger selling for $40 or less.
669	(h)  Any nonelectric food storage cooler selling for $30 or
670	less.
671	(i)  Any portable generator used to provide light or
672	communications or preserve food in the event of a power outage
673	selling for $1,000 or less.
674	(j)  Any storm shutter device selling for $200 or less. As
675	used in this paragraph, the term "storm shutter device" means
676	materials and products manufactured, rated, and marketed
677	specifically for the purpose of preventing window damage from
678	storms.
679	(k)  Any carbon monoxide detector selling for $75 or less.
680	(l)  Any reusable ice selling for $10 or less.
681	(m)  Any single product consisting of two or more of the
682	items listed in paragraphs (a)-(l) selling for $75 or less.
683	(2)  This section does not apply to sales within a public
684	lodging establishment as defined in s. 509.013(4), Florida
685	Statutes, within a theme park or entertainment complex as
686	defined in s. 509.013(9), Florida Statutes, or within an airport
687	as defined in s. 330.27(2), Florida Statutes.
688	(3)  The Department of Revenue may adopt rules pursuant to
689	ss. 120.536(1) and 120.54, Florida Statutes, to administer this
690	section.
691	Section 11.  For the 2008-2009 fiscal year, the sum of
692	$246,157 is appropriated from the General Revenue Fund to the
693	Department of Revenue for purposes of administering section 9 of
694	this act.
695	Section 12.  For the 2008-2009 fiscal year, the sum of
696	$308,810 is appropriated from the General Revenue Fund to the
697	Department of Revenue for purposes of administering section 10
698	of this act.
699	Section 13.  Except as otherwise provided, this act shall
700	take effect July 1, 2009.

CODING: Words stricken are deletions; words underlined are additions.