Florida Senate - 2023 SB 1050 By Senator Wright 8-01378-23 20231050__ 1 A bill to be entitled 2 An act relating to the sales tax on aircraft sales and 3 leases; amending s. 212.05, F.S.; limiting the sales 4 tax imposed on the sale or use of an aircraft; 5 amending s. 212.08, F.S.; revising the applicability 6 of the sales tax exemption on sales or leases of 7 aircraft; defining the term “aircraft”; amending s. 8 212.0801, F.S.; conforming provisions to changes made 9 by the act; providing an effective date. 10 11 Be It Enacted by the Legislature of the State of Florida: 12 13 Section 1. Subsection (6) is added to section 212.05, 14 Florida Statutes, to read: 15 212.05 Sales, storage, use tax.—It is hereby declared to be 16 the legislative intent that every person is exercising a taxable 17 privilege who engages in the business of selling tangible 18 personal property at retail in this state, including the 19 business of making or facilitating remote sales; who rents or 20 furnishes any of the things or services taxable under this 21 chapter; or who stores for use or consumption in this state any 22 item or article of tangible personal property as defined herein 23 and who leases or rents such property within the state. 24 (6) Notwithstanding any other provision of this chapter, 25 the maximum amount of tax imposed under this chapter on each 26 sale or use of an aircraft in this state may not exceed $4,000. 27 Section 2. Paragraph (ss) of subsection (7) of section 28 212.08, Florida Statutes, is amended to read: 29 212.08 Sales, rental, use, consumption, distribution, and 30 storage tax; specified exemptions.—The sale at retail, the 31 rental, the use, the consumption, the distribution, and the 32 storage to be used or consumed in this state of the following 33 are hereby specifically exempt from the tax imposed by this 34 chapter. 35 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any 36 entity by this chapter do not inure to any transaction that is 37 otherwise taxable under this chapter when payment is made by a 38 representative or employee of the entity by any means, 39 including, but not limited to, cash, check, or credit card, even 40 when that representative or employee is subsequently reimbursed 41 by the entity. In addition, exemptions provided to any entity by 42 this subsection do not inure to any transaction that is 43 otherwise taxable under this chapter unless the entity has 44 obtained a sales tax exemption certificate from the department 45 or the entity obtains or provides other documentation as 46 required by the department. Eligible purchases or leases made 47 with such a certificate must be in strict compliance with this 48 subsection and departmental rules, and any person who makes an 49 exempt purchase with a certificate that is not in strict 50 compliance with this subsection and the rules is liable for and 51 shall pay the tax. The department may adopt rules to administer 52 this subsection. 53 (ss) Aircraft sales or leases.—The sale or lease of
a54 qualified aircraft oran aircraft of up to 12,500 more than55 15,000pounds maximum certified takeoff weight, including 56 unassembled aircraft to be assembled by the purchaser, for use57 by a common carrieris exempt from the tax imposed by this 58 chapter. As used in this paragraph, the term: 59 1. “Aircraft” means a manned vehicle capable of flight 60 which is designed to transport persons or property. 61 2. “Common carrier” means an airline operating under 62 Federal Aviation Administration regulations contained in Title 63 14, chapter I, part 121 or part 129 of the Code of Federal 64 Regulations. 65 Section 3. Section 212.0801, Florida Statutes, is amended 66 to read: 67 212.0801 Qualified aircraft exemption.—To be eligible to 68 receive an exemption under s. 212.08(7) for a qualified 69 aircraft, a purchaser or lesseemust offer, in writing, to 70 participate in a flight training and research program with two 71 or more universities based in this state which offer graduate 72 programs in aeronautical or aerospace engineering and offer 73 flight training through a school of aeronautics or college of 74 aviation. The purchaser or lesseeshall forward a copy of the 75 written offer to the Department of Revenue. No exemption 76 provided in this chapter for the lease,purchase, repair, or 77 maintenance of a qualified aircraft shall be allowed unless the 78 purchaser or lesseefurnishes the dealer with a certificate 79 stating that the lease,purchase, repair, or maintenance to be 80 exempted is for the exclusive use of the purchaser or lesseeof 81 a qualified aircraft and that the purchaser or lesseeotherwise 82 qualifies for the exemption as provided in this section. If a83 purchaser or lessee makes tax-exempt purchases of qualified84 aircraft or leases a qualified aircraft on a continual basis,85 the purchaser or lessee may tender the certificate once and86 allow the dealer to keep a certificate on file. The purchaser or87 lessee shall inform the dealer that has a certificate on file88 when the purchaser or lessee no longer qualifies for the89 exemption. The department shall determine the format of the90 certificate.91 Section 4. This act shall take effect July 1, 2023.