| 1 | Representative Poppell offered the following: |
| 2 |
|
| 3 | Amendment (with title amendment) |
| 4 | Remove line(s) 37-47 and insert: |
| 5 | (ggg) Aircraft temporarily in the state.-- |
| 6 | 1. An aircraft owned by a nonresident is exempt from the |
| 7 | use tax imposed under this chapter if the aircraft enters and |
| 8 | remains in this state for less than a total of 21 days during |
| 9 | the 6-month period after the date of purchase. The temporary use |
| 10 | of the aircraft and subsequent removal from this state may be |
| 11 | proven by invoices for fuel, tie-down, or hangar charges issued |
| 12 | by out-of-state vendors or suppliers or similar documentation |
| 13 | that clearly and specifically identifies the aircraft. The |
| 14 | exemption created by this subparagraph shall be allowed in |
| 15 | addition to the provisions contained in subparagraph 2. and s. |
| 16 | 212.05(1)(a). |
| 17 | 2. An aircraft owned by a nonresident is exempt from the |
| 18 | use tax imposed under this chapter if the aircraft enters or |
| 19 | remains in this state exclusively for purposes of flight |
| 20 | training, repairs, alterations, refitting, or modification. Such |
| 21 | flight training, repairs, alterations, refitting, or |
| 22 | modification shall be supported by written documentation issued |
| 23 | by in-state vendors or suppliers which clearly and specifically |
| 24 | identifies the aircraft. The exemption created by this |
| 25 | subparagraph shall be allowed in addition to the provisions |
| 26 | contained in subparagraph 1. and s. 212.05(1)(a). |
| 27 |
|
| 28 |
|
| 29 | ----------------------------------------------------- |
| 30 | T I T L E A M E N D M E N T |
| 31 | Remove line(s) 5 and insert: |
| 32 | temporarily enters the state or is temporarily in the state for |
| 33 | certain purposes; providing criteria for |