Florida Senate - 2012                      CS for CS for SB 1108
       
       
       
       By the Committees on Community Affairs; and Commerce and
       Tourism; and Senator Altman
       
       
       
       578-03301-12                                          20121108c2
    1                        A bill to be entitled                      
    2         An act relating to taxation; amending s. 196.199,
    3         F.S.; providing an exemption from intangible tax for
    4         lessees performing a governmental, municipal, or
    5         public purpose or function; providing for retroactive
    6         application; amending s. 212.08, F.S.; exempting
    7         certain items used to manufacture, produce, or modify
    8         aircraft engines and gas turbine engines and parts
    9         from the tax on sales, use, and other transactions;
   10         providing effective dates.
   11  
   12  Be It Enacted by the Legislature of the State of Florida:
   13  
   14         Section 1. Effective upon this act becoming a law, and
   15  applying retroactively to all leases of governmental property in
   16  existence as of January 1, 2012, paragraph (a) of subsection (2)
   17  of section 196.199, Florida Statutes, is amended to read:
   18         196.199 Government property exemption.—
   19         (2) Property owned by the following governmental units but
   20  used by nongovernmental lessees shall only be exempt from
   21  taxation under the following conditions:
   22         (a) Leasehold interests in property of the United States,
   23  of the state or any of its several political subdivisions, or of
   24  municipalities, agencies, authorities, and other public bodies
   25  corporate of the state shall be exempt from ad valorem taxation
   26  and the intangible tax referenced in paragraph (b) only when the
   27  lessee serves or performs a governmental, municipal, or public
   28  purpose or function, as defined in s. 196.012(6). In all such
   29  cases, all other interests in the leased property shall also be
   30  exempt from ad valorem taxation. However, a leasehold interest
   31  in property of the state may not be exempted from ad valorem
   32  taxation when a nongovernmental lessee uses such property for
   33  the operation of a multipurpose hazardous waste treatment
   34  facility.
   35         Section 2. Paragraph (hhh) is added to subsection (7) of
   36  section 212.08, Florida Statutes, to read:
   37         212.08 Sales, rental, use, consumption, distribution, and
   38  storage tax; specified exemptions.—The sale at retail, the
   39  rental, the use, the consumption, the distribution, and the
   40  storage to be used or consumed in this state of the following
   41  are hereby specifically exempt from the tax imposed by this
   42  chapter.
   43         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   44  entity by this chapter do not inure to any transaction that is
   45  otherwise taxable under this chapter when payment is made by a
   46  representative or employee of the entity by any means,
   47  including, but not limited to, cash, check, or credit card, even
   48  when that representative or employee is subsequently reimbursed
   49  by the entity. In addition, exemptions provided to any entity by
   50  this subsection do not inure to any transaction that is
   51  otherwise taxable under this chapter unless the entity has
   52  obtained a sales tax exemption certificate from the department
   53  or the entity obtains or provides other documentation as
   54  required by the department. Eligible purchases or leases made
   55  with such a certificate must be in strict compliance with this
   56  subsection and departmental rules, and any person who makes an
   57  exempt purchase with a certificate that is not in strict
   58  compliance with this subsection and the rules is liable for and
   59  shall pay the tax. The department may adopt rules to administer
   60  this subsection.
   61         (hhh) Items used in manufacturing and fabricating aircraft
   62  and gas turbine engines.—Chemicals, machinery, parts, and
   63  equipment used and consumed in the manufacture or fabrication of
   64  aircraft engines and gas turbine engines, including cores,
   65  electrical discharge machining (EDM) supplies, brass electrodes,
   66  ceramic guides, reamers, grinding and deburring wheels, Norton
   67  vortex wheels, argon, nitrogen, helium, fluid abrasive cutters,
   68  solvents and soaps, boroscopes, penetrants, patterns, dies, and
   69  molds consumed in the production of castings are exempt from the
   70  tax imposed by this chapter.
   71         Section 3. Except as otherwise expressly provided in this
   72  act and except for this section, which shall take effect upon
   73  this act becoming a law, this act shall take effect July 1,
   74  2012.