HB 7159

1
A bill to be entitled
2An act relating to the tax on sales, use, and other
3transactions; amending s. 212.02, F.S.; repealing the
4exemption for memberships to physical fitness facilities
5owned or operated by a licensed hospital; deleting the
6definition of "qualified aircraft"; defining the term
7"fractional aircraft ownership program"; amending s.
8212.031, F.S.; clarifying the application of the exemption
9to certain rentals within certain public facilities;
10abrogating the repeal of the tax exemption on rental or
11license fees provided for certain property rented, leased,
12or licensed by a convention or exhibition hall,
13auditorium, stadium, theater, arena, civic center,
14performing arts center, or publicly owned recreational
15facility; revising the exemption on the rental, lease,
16sublease, or license for the use of box seats; amending s.
17212.04, F.S.; abrogating the repeal of the tax exemption
18for admission charges to events sponsored by governmental
19entities, sports authorities, and sports commissions;
20providing an exemption for admissions to the National
21Basketball Association All-Star Game and the National
22Hockey League All-Star Game; amending s. 212.05, F.S.;
23increasing the tax rate on charges for the use of coin-
24operated amusement machines; providing an exception for
25certain machines located in facilities owned, operated, or
26leased by certain veterans' service organizations;
27imposing a maximum limitation on the amount of tax
28collected on sales or use of aircrafts or boats in this
29state; creating s. 212.0597, F.S.; providing a maximum tax
30on the sale or use of fractional aircraft ownership
31interests; amending s. 212.08, F.S.; providing a temporary
32exemption for certain industrial machinery and equipment
33used in manufacturing; defining the term "industrial
34machinery and equipment"; repealing the exemption for
35ostrich feed; repealing the exemption for newspapers,
36magazines, and newsletter subscriptions delivered by mail;
37amending the exemption for charter fishing vessels to
38apply only to a vessel licensed for no more than six
39customers; repealing the exemption for repair and
40maintenance labor charges for qualified aircraft;
41repealing the exemption for sales or leases of qualified
42aircraft; providing tax exemptions on the sale or use of
43aircraft primarily used in a fractional aircraft ownership
44program; repealing s. 212.0801, F.S., relating to
45qualified aircraft exemptions; amending s. 2, ch. 2006-
46101, Laws of Florida; abrogating the repeal of the tax
47exemption provided for certain charges imposed by a
48convention or exhibition hall, auditorium, stadium,
49theater, arena, civic center, performing arts center, or
50publicly owned recreational facility upon a lessee or
51licensee; specifying a period during which the sale of
52books, clothing, and school supplies are exempt from such
53tax; providing definitions; providing exceptions;
54providing an exemption from the sales and use tax for
55sales of certain tangible personal property used for
56hurricane preparedness for a certain period; providing
57exceptions; authorizing the Department of Revenue to adopt
58emergency rules; providing appropriations; providing
59effective dates.
60
61Be It Enacted by the Legislature of the State of Florida:
62
63     Section 1.  Subsections (1) and (33) of section 212.02,
64Florida Statutes, are amended to read:
65     212.02  Definitions.--The following terms and phrases when
66used in this chapter have the meanings ascribed to them in this
67section, except where the context clearly indicates a different
68meaning:
69     (1)  The term "admissions" means and includes the net sum
70of money after deduction of any federal taxes for admitting a
71person or vehicle or persons to any place of amusement, sport,
72or recreation or for the privilege of entering or staying in any
73place of amusement, sport, or recreation, including, but not
74limited to, theaters, outdoor theaters, shows, exhibitions,
75games, races, or any place where charge is made by way of sale
76of tickets, gate charges, seat charges, box charges, season pass
77charges, cover charges, greens fees, participation fees,
78entrance fees, or other fees or receipts of anything of value
79measured on an admission or entrance or length of stay or seat
80box accommodations in any place where there is any exhibition,
81amusement, sport, or recreation, and all dues and fees paid to
82private clubs and membership clubs providing recreational or
83physical fitness facilities, including, but not limited to,
84golf, tennis, swimming, yachting, boating, athletic, exercise,
85and fitness facilities, except physical fitness facilities owned
86or operated by any hospital licensed under chapter 395.
87     (33)  "Fractional aircraft ownership program" means a
88program that meets the requirements of 14 C.F.R. part 91,
89subpart K, relating to fractional ownership operations, except
90the program must include a minimum of 25 aircraft owned or
91leased by the business or affiliated group, as defined by s.
921504(a) of the Internal Revenue Code, providing the program.
93Such aircraft must be used in the fractional aircraft ownership
94program providing the program. "Qualified aircraft" means any
95aircraft having a maximum certified takeoff weight of less than
9610,000 pounds and equipped with twin turbofan engines that meet
97Stage IV noise requirements that is used by a business operating
98as an on-demand air carrier under Federal Aviation
99Administration Regulation Title 14, chapter I, part 135, Code of
100Federal Regulations, that owns or leases and operates a fleet of
101at least 25 of such aircraft in this state.
102     Section 2.  Paragraph (a) of subsection (1) and subsection
103(9) of section 212.031, Florida Statutes, are amended to read:
104     212.031  Tax on rental or license fee for use of real
105property.--
106     (1)(a)  It is declared to be the legislative intent that
107every person is exercising a taxable privilege who engages in
108the business of renting, leasing, letting, or granting a license
109for the use of any real property unless such property is:
110     1.  Assessed as agricultural property under s. 193.461.
111     2.  Used exclusively as dwelling units.
112     3.  Property subject to tax on parking, docking, or storage
113spaces under s. 212.03(6).
114     4.  Recreational property or the common elements of a
115condominium when subject to a lease between the developer or
116owner thereof and the condominium association in its own right
117or as agent for the owners of individual condominium units or
118the owners of individual condominium units. However, only the
119lease payments on such property shall be exempt from the tax
120imposed by this chapter, and any other use made by the owner or
121the condominium association shall be fully taxable under this
122chapter.
123     5.  A public or private street or right-of-way and poles,
124conduits, fixtures, and similar improvements located on such
125streets or rights-of-way, occupied or used by a utility or
126provider of communications services, as defined by s. 202.11,
127for utility or communications or television purposes. For
128purposes of this subparagraph, the term "utility" means any
129person providing utility services as defined in s. 203.012. This
130exception also applies to property, wherever located, on which
131the following are placed: towers, antennas, cables, accessory
132structures, or equipment, not including switching equipment,
133used in the provision of mobile communications services as
134defined in s. 202.11. For purposes of this chapter, towers used
135in the provision of mobile communications services, as defined
136in s. 202.11, are considered to be fixtures.
137     6.  A public street or road which is used for
138transportation purposes.
139     7.  Property used at an airport exclusively for the purpose
140of aircraft landing or aircraft taxiing or property used by an
141airline for the purpose of loading or unloading passengers or
142property onto or from aircraft or for fueling aircraft.
143     8.a.  Property used at a port authority, as defined in s.
144315.02(2), exclusively for the purpose of oceangoing vessels or
145tugs docking, or such vessels mooring on property used by a port
146authority for the purpose of loading or unloading passengers or
147cargo onto or from such a vessel, or property used at a port
148authority for fueling such vessels, or to the extent that the
149amount paid for the use of any property at the port is based on
150the charge for the amount of tonnage actually imported or
151exported through the port by a tenant.
152     b.  The amount charged for the use of any property at the
153port in excess of the amount charged for tonnage actually
154imported or exported shall remain subject to tax except as
155provided in sub-subparagraph a.
156     9.  Property used as an integral part of the performance of
157qualified production services. As used in this subparagraph, the
158term "qualified production services" means any activity or
159service performed directly in connection with the production of
160a qualified motion picture, as defined in s. 212.06(1)(b), and
161includes:
162     a.  Photography, sound and recording, casting, location
163managing and scouting, shooting, creation of special and optical
164effects, animation, adaptation (language, media, electronic, or
165otherwise), technological modifications, computer graphics, set
166and stage support (such as electricians, lighting designers and
167operators, greensmen, prop managers and assistants, and grips),
168wardrobe (design, preparation, and management), hair and makeup
169(design, production, and application), performing (such as
170acting, dancing, and playing), designing and executing stunts,
171coaching, consulting, writing, scoring, composing,
172choreographing, script supervising, directing, producing,
173transmitting dailies, dubbing, mixing, editing, cutting,
174looping, printing, processing, duplicating, storing, and
175distributing;
176     b.  The design, planning, engineering, construction,
177alteration, repair, and maintenance of real or personal property
178including stages, sets, props, models, paintings, and facilities
179principally required for the performance of those services
180listed in sub-subparagraph a.; and
181     c.  Property management services directly related to
182property used in connection with the services described in sub-
183subparagraphs a. and b.
184
185This exemption will inure to the taxpayer upon presentation of
186the certificate of exemption issued to the taxpayer under the
187provisions of s. 288.1258.
188     10.  Leased, subleased, licensed, or rented to a person
189providing food and drink concessionaire services within the
190premises of a convention hall, exhibition hall, auditorium,
191stadium, theater, arena, civic center, performing arts center,
192publicly owned recreational facility, or any business operated
193under a permit issued pursuant to chapter 550. This provision
194applies only to the space used exclusively for selling and
195distributing food and drinks. A person providing retail
196concessionaire services involving the sale of food and drink or
197other tangible personal property within the premises of an
198airport shall be subject to tax on the rental of real property
199used for that purpose, but shall not be subject to the tax on
200any license to use the property. For purposes of this
201subparagraph, the term "sale" shall not include the leasing of
202tangible personal property.
203     11.  Property occupied pursuant to an instrument calling
204for payments which the department has declared, in a Technical
205Assistance Advisement issued on or before March 15, 1993, to be
206nontaxable pursuant to rule 12A-1.070(19)(c), Florida
207Administrative Code; provided that this subparagraph shall only
208apply to property occupied by the same person before and after
209the execution of the subject instrument and only to those
210payments made pursuant to such instrument, exclusive of renewals
211and extensions thereof occurring after March 15, 1993.
212     12.  Rented, leased, subleased, or licensed to a
213concessionaire by a convention hall, exhibition hall,
214auditorium, stadium, theater, arena, civic center, performing
215arts center, or publicly owned recreational facility, during an
216event at the facility, to be used by the concessionaire to sell
217souvenirs, novelties, or other event-related products. This
218subparagraph applies only to that portion of the rental, lease,
219or license payment which is based on a percentage of sales and
220not based on a fixed price. This subparagraph is repealed July
2211, 2009.
222     13.  Property used or occupied predominantly for space
223flight business purposes. As used in this subparagraph, "space
224flight business" means the manufacturing, processing, or
225assembly of a space facility, space propulsion system, space
226vehicle, satellite, or station of any kind possessing the
227capacity for space flight, as defined by s. 212.02(23), or
228components thereof, and also means the following activities
229supporting space flight: vehicle launch activities, flight
230operations, ground control or ground support, and all
231administrative activities directly related thereto. Property
232shall be deemed to be used or occupied predominantly for space
233flight business purposes if more than 50 percent of the
234property, or improvements thereon, is used for one or more space
235flight business purposes. Possession by a landlord, lessor, or
236licensor of a signed written statement from the tenant, lessee,
237or licensee claiming the exemption shall relieve the landlord,
238lessor, or licensor from the responsibility of collecting the
239tax, and the department shall look solely to the tenant, lessee,
240or licensee for recovery of such tax if it determines that the
241exemption was not applicable.
242     (9)  The rental, lease, sublease, or license for the use of
243a skybox, luxury box, or other box seats for use during a high
244school or college football game is exempt from the tax imposed
245by this section when the charge for such rental, lease,
246sublease, or license is imposed by a nonprofit sponsoring
247organization which is qualified as nonprofit pursuant to s.
248501(c)(3) of the Internal Revenue Code.
249     Section 3.  Paragraph (a) of subsection (2) of section
250212.04, Florida Statutes, is amended to read:
251     212.04  Admissions tax; rate, procedure, enforcement.--
252     (2)(a)1.  No tax shall be levied on admissions to athletic
253or other events sponsored by elementary schools, junior high
254schools, middle schools, high schools, community colleges,
255public or private colleges and universities, deaf and blind
256schools, facilities of the youth services programs of the
257Department of Children and Family Services, and state
258correctional institutions when only student, faculty, or inmate
259talent is used. However, this exemption shall not apply to
260admission to athletic events sponsored by a state university,
261and the proceeds of the tax collected on such admissions shall
262be retained and used by each institution to support women's
263athletics as provided in s. 1006.71(2)(c).
264     2.a.  No tax shall be levied on dues, membership fees, and
265admission charges imposed by not-for-profit sponsoring
266organizations. To receive this exemption, the sponsoring
267organization must qualify as a not-for-profit entity under the
268provisions of s. 501(c)(3) of the Internal Revenue Code of 1954,
269as amended.
270     b.  No tax shall be levied on admission charges to an event
271sponsored by a governmental entity, sports authority, or sports
272commission when held in a convention hall, exhibition hall,
273auditorium, stadium, theater, arena, civic center, performing
274arts center, or publicly owned recreational facility and when
275100 percent of the risk of success or failure lies with the
276sponsor of the event and 100 percent of the funds at risk for
277the event belong to the sponsor, and student or faculty talent
278is not exclusively used. As used in this sub-subparagraph, the
279terms "sports authority" and "sports commission" mean a
280nonprofit organization that is exempt from federal income tax
281under s. 501(c)(3) of the Internal Revenue Code and that
282contracts with a county or municipal government for the purpose
283of promoting and attracting sports-tourism events to the
284community with which it contracts. This sub-subparagraph is
285repealed July 1, 2009.
286     3.  No tax shall be levied on an admission paid by a
287student, or on the student's behalf, to any required place of
288sport or recreation if the student's participation in the sport
289or recreational activity is required as a part of a program or
290activity sponsored by, and under the jurisdiction of, the
291student's educational institution, provided his or her
292attendance is as a participant and not as a spectator.
293     4.  No tax shall be levied on admissions to the National
294Football League championship game, on admissions to any
295semifinal game or championship game of a national collegiate
296tournament, or on admissions to a Major League Baseball all-star
297game.
298     5.  A participation fee or sponsorship fee imposed by a
299governmental entity as described in s. 212.08(6) for an athletic
300or recreational program is exempt when the governmental entity
301by itself, or in conjunction with an organization exempt under
302s. 501(c)(3) of the Internal Revenue Code of 1954, as amended,
303sponsors, administers, plans, supervises, directs, and controls
304the athletic or recreational program.
305     6.  Also exempt from the tax imposed by this section to the
306extent provided in this subparagraph are admissions to live
307theater, live opera, or live ballet productions in this state
308which are sponsored by an organization that has received a
309determination from the Internal Revenue Service that the
310organization is exempt from federal income tax under s.
311501(c)(3) of the Internal Revenue Code of 1954, as amended, if
312the organization actively participates in planning and
313conducting the event, is responsible for the safety and success
314of the event, is organized for the purpose of sponsoring live
315theater, live opera, or live ballet productions in this state,
316has more than 10,000 subscribing members and has among the
317stated purposes in its charter the promotion of arts education
318in the communities which it serves, and will receive at least 20
319percent of the net profits, if any, of the events which the
320organization sponsors and will bear the risk of at least 20
321percent of the losses, if any, from the events which it sponsors
322if the organization employs other persons as agents to provide
323services in connection with a sponsored event. Prior to March 1
324of each year, such organization may apply to the department for
325a certificate of exemption for admissions to such events
326sponsored in this state by the organization during the
327immediately following state fiscal year. The application shall
328state the total dollar amount of admissions receipts collected
329by the organization or its agents from such events in this state
330sponsored by the organization or its agents in the year
331immediately preceding the year in which the organization applies
332for the exemption. Such organization shall receive the exemption
333only to the extent of $1.5 million multiplied by the ratio that
334such receipts bear to the total of such receipts of all
335organizations applying for the exemption in such year; however,
336in no event shall such exemption granted to any organization
337exceed 6 percent of such admissions receipts collected by the
338organization or its agents in the year immediately preceding the
339year in which the organization applies for the exemption. Each
340organization receiving the exemption shall report each month to
341the department the total admissions receipts collected from such
342events sponsored by the organization during the preceding month
343and shall remit to the department an amount equal to 6 percent
344of such receipts reduced by any amount remaining under the
345exemption. Tickets for such events sold by such organizations
346shall not reflect the tax otherwise imposed under this section.
347     7.  Also exempt from the tax imposed by this section are
348entry fees for participation in freshwater fishing tournaments.
349     8.  Also exempt from the tax imposed by this section are
350participation or entry fees charged to participants in a game,
351race, or other sport or recreational event if spectators are
352charged a taxable admission to such event.
353     9.  No tax shall be levied on admissions to any postseason
354collegiate football game sanctioned by the National Collegiate
355Athletic Association.
356     10.  No tax shall be levied on admissions to the National
357Basketball Association All-Star Game.
358     11.  No tax shall be levied on admissions to the National
359Hockey League All-Star Game.
360     Section 4.  Paragraph (h) of subsection (1) of section
361212.05, Florida Statutes, is amended, and subsection (5) is
362added to that section, to read:
363     212.05  Sales, storage, use tax.--It is hereby declared to
364be the legislative intent that every person is exercising a
365taxable privilege who engages in the business of selling
366tangible personal property at retail in this state, including
367the business of making mail order sales, or who rents or
368furnishes any of the things or services taxable under this
369chapter, or who stores for use or consumption in this state any
370item or article of tangible personal property as defined herein
371and who leases or rents such property within the state.
372     (1)  For the exercise of such privilege, a tax is levied on
373each taxable transaction or incident, which tax is due and
374payable as follows:
375     (h)1.  A tax is imposed at the rate of 6 4 percent on the
376charges for the use of coin-operated amusement machines. The tax
377shall be calculated by dividing the gross receipts from such
378charges for the applicable reporting period by a divisor,
379determined as provided in this subparagraph, to compute gross
380taxable sales, and then subtracting gross taxable sales from
381gross receipts to arrive at the amount of tax due except for
382those coin-operated amusement machines as described in s.
383849.161 located at any facility owned, operated, or leased by a
384division, post, or chapter of a veterans' service organization
385granted a federal charter under Title 36 of the United States
386Code that would be subject to a tax rate of 4 percent of the
387charges for the use of coin-operated amusement machines. For
388counties that do not impose a discretionary sales surtax, the
389divisor is equal to 1.06 1.04; for counties that impose a 0.5
390percent discretionary sales surtax, the divisor is equal to 1.65
3911.045; for counties that impose a 1 percent discretionary sales
392surtax, the divisor is equal to 1.070 1.050; and for counties
393that impose a 2 percent sales surtax, the divisor is equal to
3941.080 1.060. If a county imposes a discretionary sales surtax
395that is not listed in this subparagraph, the department shall
396make the applicable divisor available in an electronic format or
397otherwise. Additional divisors shall bear the same mathematical
398relationship to the next higher and next lower divisors as the
399new surtax rate bears to the next higher and next lower surtax
400rates for which divisors have been established. When a machine
401is activated by a slug, token, coupon, or any similar device
402which has been purchased, the tax is on the price paid by the
403user of the device for such device.
404     2.  As used in this paragraph, the term "operator" means
405any person who possesses a coin-operated amusement machine for
406the purpose of generating sales through that machine and who is
407responsible for removing the receipts from the machine.
408     a.  If the owner of the machine is also the operator of it,
409he or she shall be liable for payment of the tax without any
410deduction for rent or a license fee paid to a location owner for
411the use of any real property on which the machine is located.
412     b.  If the owner or lessee of the machine is also its
413operator, he or she shall be liable for payment of the tax on
414the purchase or lease of the machine, as well as the tax on
415sales generated through the machine.
416     c.  If the proprietor of the business where the machine is
417located does not own the machine, he or she shall be deemed to
418be the lessee and operator of the machine and is responsible for
419the payment of the tax on sales, unless such responsibility is
420otherwise provided for in a written agreement between him or her
421and the machine owner.
422     3.a.  An operator of a coin-operated amusement machine may
423not operate or cause to be operated in this state any such
424machine until the operator has registered with the department
425and has conspicuously displayed an identifying certificate
426issued by the department. The identifying certificate shall be
427issued by the department upon application from the operator. The
428identifying certificate shall include a unique number, and the
429certificate shall be permanently marked with the operator's
430name, the operator's sales tax number, and the maximum number of
431machines to be operated under the certificate. An identifying
432certificate shall not be transferred from one operator to
433another. The identifying certificate must be conspicuously
434displayed on the premises where the coin-operated amusement
435machines are being operated.
436     b.  The operator of the machine must obtain an identifying
437certificate before the machine is first operated in the state
438and by July 1 of each year thereafter. The annual fee for each
439certificate shall be based on the number of machines identified
440on the application times $30 and is due and payable upon
441application for the identifying device. The application shall
442contain the operator's name, sales tax number, business address
443where the machines are being operated, and the number of
444machines in operation at that place of business by the operator.
445No operator may operate more machines than are listed on the
446certificate. A new certificate is required if more machines are
447being operated at that location than are listed on the
448certificate. The fee for the new certificate shall be based on
449the number of additional machines identified on the application
450form times $30.
451     c.  A penalty of $250 per machine is imposed on the
452operator for failing to properly obtain and display the required
453identifying certificate. A penalty of $250 is imposed on the
454lessee of any machine placed in a place of business without a
455proper current identifying certificate. Such penalties shall
456apply in addition to all other applicable taxes, interest, and
457penalties.
458     d.  Operators of coin-operated amusement machines must
459obtain a separate sales and use tax certificate of registration
460for each county in which such machines are located. One sales
461and use tax certificate of registration is sufficient for all of
462the operator's machines within a single county.
463     4.  The provisions of this paragraph do not apply to coin-
464operated amusement machines owned and operated by churches or
465synagogues.
466     5.  In addition to any other penalties imposed by this
467chapter, a person who knowingly and willfully violates any
468provision of this paragraph commits a misdemeanor of the second
469degree, punishable as provided in s. 775.082 or s. 775.083.
470     6.  The department may adopt rules necessary to administer
471the provisions of this paragraph.
472     (5)  Notwithstanding any other provision of this chapter,
473the maximum amount of tax imposed under this chapter and
474collected on each sale or use of an aircraft or boat in this
475state may not exceed $18,000.
476     Section 5.  Section 212.0597, Florida Statutes, is created
477to read:
478     212.0597  Maximum tax on fractional aircraft ownership
479interests.--The tax imposed under this chapter, including any
480discretionary sales surtax under s. 212.055, is limited to $300
481on the sale or use in this state of a fractional ownership
482interest in aircraft pursuant to a fractional aircraft ownership
483program. This maximum tax applies to the total consideration
484paid for the fractional ownership interest, including any
485amounts paid by the fractional owner as monthly management or
486maintenance fees. The maximum tax applies only if the fractional
487ownership interest is sold by or to the operator of the
488fractional aircraft ownership program or if the fractional
489ownership interest is transferred upon the approval of the
490operator of the fractional aircraft ownership program.
491     Section 6.  Paragraph (q) is added to subsection (5) of
492section 212.08, Florida Statutes, paragraphs (d), (w), (y),
493(ee), and (ss) of subsection (7) are amended, and paragraphs
494(ggg) and (hhh) are added to subsection (7) of that section, to
495read:
496     212.08  Sales, rental, use, consumption, distribution, and
497storage tax; specified exemptions.--The sale at retail, the
498rental, the use, the consumption, the distribution, and the
499storage to be used or consumed in this state of the following
500are hereby specifically exempt from the tax imposed by this
501chapter.
502     (5)  EXEMPTIONS; ACCOUNT OF USE.--
503     (q)  Industrial machinery and equipment used in
504manufacturing.--For the period beginning July 1, 2009, and
505ending June 30, 2011, industrial machinery and equipment
506purchased for use in manufacturing facilities or plant units
507which manufacture, process, compound, or produce for sale items
508of tangible personal property at fixed locations in this state
509are exempt from the tax imposed by this chapter when the
510purchase price is in excess of $2,500. As used in paragraph, the
511term "industrial machinery and equipment" means tangible
512personal property that has a depreciable life of 3 years or more
513and that is used as an integral part in the manufacturing,
514processing, compounding, or production of tangible personal
515property for sale.
516     (7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any
517entity by this chapter do not inure to any transaction that is
518otherwise taxable under this chapter when payment is made by a
519representative or employee of the entity by any means,
520including, but not limited to, cash, check, or credit card, even
521when that representative or employee is subsequently reimbursed
522by the entity. In addition, exemptions provided to any entity by
523this subsection do not inure to any transaction that is
524otherwise taxable under this chapter unless the entity has
525obtained a sales tax exemption certificate from the department
526or the entity obtains or provides other documentation as
527required by the department. Eligible purchases or leases made
528with such a certificate must be in strict compliance with this
529subsection and departmental rules, and any person who makes an
530exempt purchase with a certificate that is not in strict
531compliance with this subsection and the rules is liable for and
532shall pay the tax. The department may adopt rules to administer
533this subsection.
534     (d)  Feeds.--Feeds for poultry, ostriches, and livestock,
535including racehorses and dairy cows, are exempt.
536     (w)  Certain newspaper, magazine, and newsletter
537subscriptions, shoppers, and community newspapers.--Likewise
538exempt are newspaper, magazine, and newsletter subscriptions in
539which the product is delivered to the customer by mail. Also
540exempt are free, circulated publications that are published on a
541regular basis, the content of which is primarily advertising,
542and that are distributed through the mail, home delivery, or
543newsstands. The exemption for newspaper, magazine, and
544newsletter subscriptions which is provided in this paragraph
545applies only to subscriptions entered into after March 1, 1997.
546     (y)  Charter fishing vessels.--The charge for chartering
547any boat or vessel, licensed under s. 379.354(7) for no more
548than six customers and with the crew furnished, solely for the
549purpose of fishing is exempt from the tax imposed under s.
550212.04 or s. 212.05. This exemption does not apply to any charge
551to enter or stay upon any "head-boat," party boat, or other boat
552or vessel. Nothing in this paragraph shall be construed to
553exempt any boat from sales or use tax upon the purchase thereof
554except as provided in paragraph (t) and s. 212.05.
555     (ee)  Aircraft repair and maintenance labor charges.--There
556shall be exempt from the tax imposed by this chapter all labor
557charges for the repair and maintenance of an qualified aircraft,
558aircraft of more than 15,000 pounds maximum certified takeoff
559weight, and rotary wing aircraft of more than 10,000 pounds
560maximum certified takeoff weight. Except as otherwise provided
561in this chapter, charges for parts and equipment furnished in
562connection with such labor charges are taxable.
563     (ss)  Aircraft sales or leases.--The sale or lease of a
564qualified aircraft or an aircraft of more than 15,000 pounds
565maximum certified takeoff weight for use by a common carrier is
566exempt from the tax imposed by this chapter. As used in this
567paragraph, "common carrier" means an airline operating under
568Federal Aviation Administration regulations contained in Title
56914, chapter I, part 121 or part 129 of the Code of Federal
570Regulations.
571     (ggg)  Aircraft temporarily in the state.--
572     1.  An aircraft owned by a person who is not a resident of
573this state is exempt from the use tax imposed under this chapter
574if the aircraft enters and remains in this state for less than a
575total of 21 days during the 6-month period after the date of
576purchase. The temporary use of the aircraft and subsequent
577removal from this state may be proven by invoices for fuel or
578tie-down or hangar charges issued by out-of-state vendors or
579suppliers or similar documentation that clearly and specifically
580identifies the aircraft. The exemption provided by this
581subparagraph shall be in addition to the provisions of
582subparagraph 2. and s. 212.05(1)(a).
583     2.  An aircraft owned by a person who is not a resident of
584this state is exempt from the use tax imposed under this chapter
585if the aircraft enters or remains in this state exclusively for
586purposes of flight training, repairs, alterations, refitting, or
587modification. Such flight training, repairs, alterations,
588refitting, or modification shall be supported by written
589documentation issued by in-state vendors or suppliers which
590clearly and specifically identifies the aircraft. The exemption
591provided by this subparagraph shall be in addition to the
592provisions of subparagraph 1. and s. 212.05(1)(a).
593     (hhh)  Fractional aircraft ownership programs.--Also exempt
594from the tax imposed by this chapter is the sale or use of
595aircraft primarily used in a fractional aircraft ownership
596program. The exemption is not allowed unless the purchaser or
597lessee furnishes the dealer with a certificate stating that the
598lease or purchase to be exempted is for aircraft primarily used
599in a fractional aircraft ownership program and that the
600purchaser or lessee qualifies for the exemption. If a purchaser
601or lessee makes tax-exempt purchases on a continual basis, the
602purchaser or lessee may allow the dealer to keep the certificate
603on file. The purchaser or lessee must inform the dealer that has
604the certificate on file if the purchaser or lessee no longer
605qualifies for the exemption. The department shall determine the
606format of the certificate.
607     Section 7.  Section 212.0801, Florida Statutes, is
608repealed.
609     Section 8.  Section 2 of chapter 2006-101, Laws of Florida,
610is amended to read:
611     Section 2.  Notwithstanding the provisions of section 3 of
612chapter 2000-345, Laws of Florida, as amended by section 55 of
613chapter 2002-218, Laws of Florida, subsection (10) of s.
614212.031, Florida Statutes, shall not stand repealed on July 1,
6152006, as scheduled by such laws, but that subsection is revived
616and readopted. Subsection (10) of s. 212.031, Florida Statutes,
617is repealed July 1, 2009.
618     Section 9.  (1)  A tax levied under the provisions of
619chapter 212, Florida Statutes, may not be collected on the sale
620of:
621     (a)1.  Books, clothing, wallets, or bags, including
622handbags, backpacks, fanny packs, and diaper bags, but excluding
623briefcases, suitcases, and other garment bags, having a sales
624price of $50 or less per item during the period from 12:01 a.m.,
625August 8, 2009, through midnight, August 10, 2009.
626     2.  As used in this paragraph, the term:
627     a.  "Book" means a set of printed sheets bound together and
628published in a volume. For purposes of this paragraph, the term
629"book" does not include newspapers, magazines, or other
630periodicals.
631     b.  "Clothing" means any article of wearing apparel,
632including all footwear, except skis, swim fins, roller blades,
633and skates, intended to be worn on or about the human body. For
634purposes of this paragraph, the term "clothing" does not include
635watches, watchbands, jewelry, umbrellas, or handkerchiefs.
636     (b)1.  School supplies having a sales price of $10 or less
637per item during the period from 12:01 a.m., August 8, 2009,
638through midnight, August 10, 2009.
639     2.  As used in this paragraph, the term "school supplies"
640means pens, pencils, erasers, crayons, notebooks, notebook
641filler paper, legal pads, composition books, poster paper,
642scissors, cellophane tape, glue or paste, rulers, computer
643disks, protractors, compasses, and calculators.
644     (2)  This section does not apply to sales within a theme
645park or entertainment complex as defined in s. 509.013(9),
646Florida Statutes, within a public lodging establishment as
647defined in s. 509.013(4), Florida Statutes, or within an airport
648as defined in s. 330.27(2), Florida Statutes.
649     (3)  The Department of Revenue may adopt emergency rules to
650administer this section.
651     Section 10.  (1)  Effective upon this act becoming a law
652and effective June 5, 2009, through June 7, 2009, the tax levied
653under chapter 212, Florida Statutes, may not be collected on the
654sale of:
655     (a)  Any portable self-powered light source selling for $20
656or less.
657     (b)  Any portable self-powered radio, two-way radio, or
658weatherband radio selling for $75 or less.
659     (c)  Any tarpaulin or other flexible waterproof sheeting
660selling for $50 or less.
661     (d)  Any item normally sold as, or generally advertised as,
662a ground anchor system or tie-down kit selling for $50 or less.
663     (e)  Any gas or diesel fuel tank selling for $25 or less.
664     (f)  Any package of AAA-cell, AA-cell, C-cell, D-cell, 6-
665volt, or 9-volt batteries, excluding automobile and boat
666batteries, selling for $30 or less.
667     (g)  Any cell phone battery selling for $60 or less or any
668cell phone charger selling for $40 or less.
669     (h)  Any nonelectric food storage cooler selling for $30 or
670less.
671     (i)  Any portable generator used to provide light or
672communications or preserve food in the event of a power outage
673selling for $1,000 or less.
674     (j)  Any storm shutter device selling for $200 or less. As
675used in this paragraph, the term "storm shutter device" means
676materials and products manufactured, rated, and marketed
677specifically for the purpose of preventing window damage from
678storms.
679     (k)  Any carbon monoxide detector selling for $75 or less.
680     (l)  Any reusable ice selling for $10 or less.
681     (m)  Any single product consisting of two or more of the
682items listed in paragraphs (a)-(l) selling for $75 or less.
683     (2)  This section does not apply to sales within a public
684lodging establishment as defined in s. 509.013(4), Florida
685Statutes, within a theme park or entertainment complex as
686defined in s. 509.013(9), Florida Statutes, or within an airport
687as defined in s. 330.27(2), Florida Statutes.
688     (3)  The Department of Revenue may adopt rules pursuant to
689ss. 120.536(1) and 120.54, Florida Statutes, to administer this
690section.
691     Section 11.  For the 2008-2009 fiscal year, the sum of
692$246,157 is appropriated from the General Revenue Fund to the
693Department of Revenue for purposes of administering section 9 of
694this act.
695     Section 12.  For the 2008-2009 fiscal year, the sum of
696$308,810 is appropriated from the General Revenue Fund to the
697Department of Revenue for purposes of administering section 10
698of this act.
699     Section 13.  Except as otherwise provided, this act shall
700take effect July 1, 2009.


CODING: Words stricken are deletions; words underlined are additions.