| 1 | A bill to be entitled |
| 2 | An act relating to the tax on sales, use, and other |
| 3 | transactions; amending s. 212.08, F.S.; providing an |
| 4 | exemption from the use tax for an aircraft that |
| 5 | temporarily enters the state; providing criteria for |
| 6 | proof; specifying the exemption to be in addition to |
| 7 | certain other provisions; providing an effective date. |
| 8 |
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| 9 | Be It Enacted by the Legislature of the State of Florida: |
| 10 |
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| 11 | Section 1. Paragraph (ggg) 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 | (ggg) Aircraft temporarily in the state.--An aircraft |
| 38 | owned by a nonresident is exempt from the use tax under this |
| 39 | chapter if the aircraft enters and remains in this state for |
| 40 | less than a total of 21 days during the 6-month period after the |
| 41 | date of purchase. The temporary use of the aircraft and |
| 42 | subsequent removal from this state may be proven by invoices for |
| 43 | fuel, tie-down, or hangar charges issued by out-of-state vendors |
| 44 | or suppliers or similar documentation that clearly and |
| 45 | specifically identifies the aircraft. The exemption created by |
| 46 | this paragraph shall be allowed in addition to the provisions of |
| 47 | s. 212.05(1)(a). |
| 48 | Section 2. This act shall take effect July 1, 2008. |