Florida Senate - 2013                                     SB 432
       
       
       
       By Senator Altman
       
       
       
       
       16-00683-13                                            2013432__
    1                        A bill to be entitled                      
    2         An act relating to tax exemptions; amending s. 212.08,
    3         F.S., relating to exemptions from the sales, rental,
    4         use, consumption, distribution, and storage tax;
    5         establishing a lower takeoff weight threshold for
    6         rotary wing aircraft qualifying for certain tax
    7         exemptions; providing an effective date.
    8  
    9  Be It Enacted by the Legislature of the State of Florida:
   10  
   11         Section 1. Paragraphs (ee) and (rr) of subsection (7) of
   12  section 212.08, Florida Statutes, are amended to read:
   13         212.08 Sales, rental, use, consumption, distribution, and
   14  storage tax; specified exemptions.—The sale at retail, the
   15  rental, the use, the consumption, the distribution, and the
   16  storage to be used or consumed in this state of the following
   17  are hereby specifically exempt from the tax imposed by this
   18  chapter.
   19         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   20  entity by this chapter do not inure to any transaction that is
   21  otherwise taxable under this chapter when payment is made by a
   22  representative or employee of the entity by any means,
   23  including, but not limited to, cash, check, or credit card, even
   24  when that representative or employee is subsequently reimbursed
   25  by the entity. In addition, exemptions provided to any entity by
   26  this subsection do not inure to any transaction that is
   27  otherwise taxable under this chapter unless the entity has
   28  obtained a sales tax exemption certificate from the department
   29  or the entity obtains or provides other documentation as
   30  required by the department. Eligible purchases or leases made
   31  with such a certificate must be in strict compliance with this
   32  subsection and departmental rules, and any person who makes an
   33  exempt purchase with a certificate that is not in strict
   34  compliance with this subsection and the rules is liable for and
   35  shall pay the tax. The department may adopt rules to administer
   36  this subsection.
   37         (ee) Aircraft repair and maintenance labor charges.—There
   38  shall be exempt from the tax imposed by this chapter All labor
   39  charges for the repair and maintenance of qualified aircraft
   40  and, aircraft, including rotary wing aircraft, of more than
   41  2,000 pounds maximum certified takeoff weight are exempt from
   42  the tax imposed under this chapter, and rotary wing aircraft of
   43  more than 10,000 pounds maximum certified takeoff weight. Except
   44  as otherwise provided in this chapter, charges for parts and
   45  equipment furnished in connection with such labor charges are
   46  taxable.
   47         (rr) Equipment used in aircraft repair and maintenance.
   48  There shall be exempt from the tax imposed by this chapter
   49  Replacement engines, parts, and equipment used in the repair or
   50  maintenance of qualified aircraft and, aircraft, including
   51  rotary wing aircraft, of more than 2,000 pounds maximum
   52  certified takeoff weight are exempt from the tax imposed under
   53  this chapter if, and rotary wing aircraft of more than 10,300
   54  pounds maximum certified takeoff weight, when such parts or
   55  equipment are installed on such aircraft that is being repaired
   56  or maintained in this state.
   57         Section 2. This act shall take effect July 1, 2013.