Florida Senate - 2025                                     SB 266
       
       
        
       By Senator Harrell
       
       
       
       
       
       31-00801-25                                            2025266__
    1                        A bill to be entitled                      
    2         An act relating to the tax of electric vertical
    3         takeoff and landing aircraft; amending s. 212.08,
    4         F.S.; exempting from the state sales tax the lease,
    5         sale, or transfer of electric vertical takeoff and
    6         landing (eVTOL) aircraft from a manufacturer to an
    7         operator; providing an effective date.
    8          
    9  Be It Enacted by the Legislature of the State of Florida:
   10  
   11         Section 1. Paragraph (vvv) is added to subsection (7) of
   12  section 212.08, Florida Statutes, 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         (vvv) Electric vertical takeoff and landing (eVTOL)
   38  aircraft.—The lease, sale, or transfer of eVTOL aircraft from a
   39  manufacturer to an operator is exempt from the tax imposed by
   40  this chapter.
   41         Section 2. This act shall take effect July 1, 2025.