Florida Senate - 2025 CS for SB 266 By the Committee on Transportation; and Senator Harrell 596-02309-25 2025266c1 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 sale of 5 electric vertical takeoff and landing (eVTOL) aircraft 6 by a manufacturer to an operator; defining terms; 7 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.— 39 1. The sale of eVTOL aircraft from a manufacturer to an 40 operator is exempt from the tax imposed by this chapter. 41 2. As used in this paragraph, the term: 42 a. “Electric vertical takeoff and landing aircraft” or 43 “eVTOL aircraft” means a machine or device that is powered by an 44 electric propulsion system that draws current from rechargeable 45 storage batteries, fuel cells, or other sources of electrical 46 current; is designed for the transportation of persons; and is 47 capable of flight, vertical takeoff, vertical landing, and 48 horizontal motion. The term does not include a drone as defined 49 in s. 934.50(2). 50 b. “Operator” means a person who is authorized as an 51 operator under 14 C.F.R. part 119 or 14 C.F.R. part 125. 52 c. “Sale” has the same meaning as in s. 212.02(15)(a). 53 Section 2. This act shall take effect July 1, 2025.