Florida Senate - 2022                              CS for SB 786
       By the Committee on Finance and Tax; and Senator Hutson
       593-01985-22                                           2022786c1
    1                        A bill to be entitled                      
    2         An act relating to aircraft sales and lease tax;
    3         amending s. 212.08, F.S.; exempting all aircraft sales
    4         and leases, rather than the sales and leases of
    5         certain aircraft, from the sales and use tax; defining
    6         the term “aircraft”; deleting the definition of the
    7         term “common carrier” to conform to changes made by
    8         the act; providing an effective date.
   10  Be It Enacted by the Legislature of the State of Florida:
   12         Section 1. Paragraph (ss) of subsection (7) of section
   13  212.08, Florida Statutes, is amended to read:
   14         212.08 Sales, rental, use, consumption, distribution, and
   15  storage tax; specified exemptions.—The sale at retail, the
   16  rental, the use, the consumption, the distribution, and the
   17  storage to be used or consumed in this state of the following
   18  are hereby specifically exempt from the tax imposed by this
   19  chapter.
   20         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   21  entity by this chapter do not inure to any transaction that is
   22  otherwise taxable under this chapter when payment is made by a
   23  representative or employee of the entity by any means,
   24  including, but not limited to, cash, check, or credit card, even
   25  when that representative or employee is subsequently reimbursed
   26  by the entity. In addition, exemptions provided to any entity by
   27  this subsection do not inure to any transaction that is
   28  otherwise taxable under this chapter unless the entity has
   29  obtained a sales tax exemption certificate from the department
   30  or the entity obtains or provides other documentation as
   31  required by the department. Eligible purchases or leases made
   32  with such a certificate must be in strict compliance with this
   33  subsection and departmental rules, and any person who makes an
   34  exempt purchase with a certificate that is not in strict
   35  compliance with this subsection and the rules is liable for and
   36  shall pay the tax. The department may adopt rules to administer
   37  this subsection.
   38         (ss) Aircraft sales or leases.—The sale or lease of a
   39  qualified aircraft or an aircraft of more than 15,000 pounds
   40  maximum certified takeoff weight for use by a common carrier is
   41  exempt from the tax imposed by this chapter. As used in this
   42  paragraph, the term “aircraft” means a manned vehicle capable of
   43  flight which is designed to transport persons or property
   44  “common carrier” means an airline operating under Federal
   45  Aviation Administration regulations contained in Title 14,
   46  chapter I, part 121 or part 129 of the Code of Federal
   47  Regulations.
   48         Section 2. This act shall take effect July 1, 2022.