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.
   11  Be It Enacted by the Legislature of the State of Florida:
   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 a
   54  qualified aircraft or an aircraft of up to 12,500 more than
   55  15,000 pounds maximum certified takeoff weight, including
   56  unassembled aircraft to be assembled by the purchaser, for use
   57  by a common carrier is 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 lessee must 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 lessee shall 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 lessee furnishes 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 lessee of
   81  a qualified aircraft and that the purchaser or lessee otherwise
   82  qualifies for the exemption as provided in this section. If a
   83  purchaser or lessee makes tax-exempt purchases of qualified
   84  aircraft or leases a qualified aircraft on a continual basis,
   85  the purchaser or lessee may tender the certificate once and
   86  allow the dealer to keep a certificate on file. The purchaser or
   87  lessee shall inform the dealer that has a certificate on file
   88  when the purchaser or lessee no longer qualifies for the
   89  exemption. The department shall determine the format of the
   90  certificate.
   91         Section 4. This act shall take effect July 1, 2023.