HB 7159

1	A bill to be entitled
2	An act relating to the tax on sales, use, and other
3	transactions; amending s. 212.02, F.S.; repealing the
4	exemption for memberships to physical fitness facilities
5	owned or operated by a licensed hospital; deleting the
6	definition of "qualified aircraft"; defining the term
7	"fractional aircraft ownership program"; amending s.
8	212.031, F.S.; clarifying the application of the exemption
9	to certain rentals within certain public facilities;
10	abrogating the repeal of the tax exemption on rental or
11	license fees provided for certain property rented, leased,
12	or licensed by a convention or exhibition hall,
13	auditorium, stadium, theater, arena, civic center,
14	performing arts center, or publicly owned recreational
15	facility; revising the exemption on the rental, lease,
16	sublease, or license for the use of box seats; providing
17	that the amendment to s. 212.031, F.S., made by the act is
18	clarifying and remedial; amending s. 212.04, F.S.;
19	abrogating the repeal of the tax exemption for admission
20	charges to events sponsored by governmental entities,
21	sports authorities, and sports commissions; providing an
22	exemption for admissions to the National Basketball
23	Association All-Star Game and the National Hockey League
24	All-Star Game; amending s. 212.05, F.S.; increasing the
25	tax rate on charges for the use of coin-operated amusement
26	machines; providing an exception for certain machines
27	located in facilities owned, operated, or leased by
28	certain veterans' service organizations; imposing a
29	maximum limitation on the amount of tax collected on sales
30	or use of aircrafts or boats in this state; creating s.
31	212.0597, F.S.; providing a maximum tax on the sale or use
32	of fractional aircraft ownership interests; amending s.
33	212.08, F.S.; providing a temporary exemption for certain
34	industrial machinery and equipment used in manufacturing;
35	defining the term "industrial machinery and equipment";
36	repealing the exemption for ostrich feed; repealing the
37	exemption for newspapers, magazines, and newsletter
38	subscriptions delivered by mail; amending the exemption
39	for charter fishing vessels to apply only to a vessel
40	licensed for no more than six customers; exempting from
41	certain taxes the charge for such charters in fresh water
42	solely for fishing purposes; repealing the exemption for
43	repair and maintenance labor charges for qualified
44	aircraft; repealing the exemption for sales or leases of
45	qualified aircraft; providing tax exemptions on the sale
46	or use of aircraft primarily used in a fractional aircraft
47	ownership program; repealing s. 212.0801, F.S., relating
48	to qualified aircraft exemptions; amending s. 2, ch. 2006-
49	101, Laws of Florida; abrogating the repeal of the tax
50	exemption provided for certain charges imposed by a
51	convention or exhibition hall, auditorium, stadium,
52	theater, arena, civic center, performing arts center, or
53	publicly owned recreational facility upon a lessee or
54	licensee; specifying a period during which the sale of
55	books, clothing, and school supplies are exempt from such
56	tax; providing definitions; providing exceptions;
57	providing an exemption from the sales and use tax for
58	sales of certain tangible personal property used for
59	hurricane preparedness for a certain period; providing
60	exceptions; authorizing the Department of Revenue to adopt
61	emergency rules; providing appropriations; providing
62	effective dates.
63
64	Be It Enacted by the Legislature of the State of Florida:
65
66	Section 1.  Subsections (1) and (33) of section 212.02,
67	Florida Statutes, are amended to read:
68	212.02  Definitions.--The following terms and phrases when
69	used in this chapter have the meanings ascribed to them in this
70	section, except where the context clearly indicates a different
71	meaning:
72	(1)  The term "admissions" means and includes the net sum
73	of money after deduction of any federal taxes for admitting a
74	person or vehicle or persons to any place of amusement, sport,
75	or recreation or for the privilege of entering or staying in any
76	place of amusement, sport, or recreation, including, but not
77	limited to, theaters, outdoor theaters, shows, exhibitions,
78	games, races, or any place where charge is made by way of sale
79	of tickets, gate charges, seat charges, box charges, season pass
80	charges, cover charges, greens fees, participation fees,
81	entrance fees, or other fees or receipts of anything of value
82	measured on an admission or entrance or length of stay or seat
83	box accommodations in any place where there is any exhibition,
84	amusement, sport, or recreation, and all dues and fees paid to
85	private clubs and membership clubs providing recreational or
86	physical fitness facilities, including, but not limited to,
87	golf, tennis, swimming, yachting, boating, athletic, exercise,
88	and fitness facilities, except physical fitness facilities owned
89	or operated by any hospital licensed under chapter 395.
90	(33)  "Fractional aircraft ownership program" means a
91	program that meets the requirements of 14 C.F.R. part 91,
92	subpart K, relating to fractional ownership operations, except
93	the program must include a minimum of 25 aircraft owned or
94	leased by the business or affiliated group, as defined by s.
95	1504(a) of the Internal Revenue Code, providing the program.
96	Such aircraft must be used in the fractional aircraft ownership
97	program providing the program. "Qualified aircraft" means any
98	aircraft having a maximum certified takeoff weight of less than
99	10,000 pounds and equipped with twin turbofan engines that meet
100	Stage IV noise requirements that is used by a business operating
101	as an on-demand air carrier under Federal Aviation
102	Administration Regulation Title 14, chapter I, part 135, Code of
103	Federal Regulations, that owns or leases and operates a fleet of
104	at least 25 of such aircraft in this state.
105	Section 2.  Paragraph (a) of subsection (1) and subsection
106	(9) of section 212.031, Florida Statutes, are amended to read:
107	212.031  Tax on rental or license fee for use of real
108	property.--
109	(1)(a)  It is declared to be the legislative intent that
110	every person is exercising a taxable privilege who engages in
111	the business of renting, leasing, letting, or granting a license
112	for the use of any real property unless such property is:
113	1.  Assessed as agricultural property under s. 193.461.
114	2.  Used exclusively as dwelling units.
115	3.  Property subject to tax on parking, docking, or storage
116	spaces under s. 212.03(6).
117	4.  Recreational property or the common elements of a
118	condominium when subject to a lease between the developer or
119	owner thereof and the condominium association in its own right
120	or as agent for the owners of individual condominium units or
121	the owners of individual condominium units. However, only the
122	lease payments on such property shall be exempt from the tax
123	imposed by this chapter, and any other use made by the owner or
124	the condominium association shall be fully taxable under this
125	chapter.
126	5.  A public or private street or right-of-way and poles,
127	conduits, fixtures, and similar improvements located on such
128	streets or rights-of-way, occupied or used by a utility or
129	provider of communications services, as defined by s. 202.11,
130	for utility or communications or television purposes. For
131	purposes of this subparagraph, the term "utility" means any
132	person providing utility services as defined in s. 203.012. This
133	exception also applies to property, wherever located, on which
134	the following are placed: towers, antennas, cables, accessory
135	structures, or equipment, not including switching equipment,
136	used in the provision of mobile communications services as
137	defined in s. 202.11. For purposes of this chapter, towers used
138	in the provision of mobile communications services, as defined
139	in s. 202.11, are considered to be fixtures.
140	6.  A public street or road which is used for
141	transportation purposes.
142	7.  Property used at an airport exclusively for the purpose
143	of aircraft landing or aircraft taxiing or property used by an
144	airline for the purpose of loading or unloading passengers or
145	property onto or from aircraft or for fueling aircraft.
146	8.a.  Property used at a port authority, as defined in s.
147	315.02(2), exclusively for the purpose of oceangoing vessels or
148	tugs docking, or such vessels mooring on property used by a port
149	authority for the purpose of loading or unloading passengers or
150	cargo onto or from such a vessel, or property used at a port
151	authority for fueling such vessels, or to the extent that the
152	amount paid for the use of any property at the port is based on
153	the charge for the amount of tonnage actually imported or
154	exported through the port by a tenant.
155	b.  The amount charged for the use of any property at the
156	port in excess of the amount charged for tonnage actually
157	imported or exported shall remain subject to tax except as
158	provided in sub-subparagraph a.
159	9.  Property used as an integral part of the performance of
160	qualified production services. As used in this subparagraph, the
161	term "qualified production services" means any activity or
162	service performed directly in connection with the production of
163	a qualified motion picture, as defined in s. 212.06(1)(b), and
164	includes:
165	a.  Photography, sound and recording, casting, location
166	managing and scouting, shooting, creation of special and optical
167	effects, animation, adaptation (language, media, electronic, or
168	otherwise), technological modifications, computer graphics, set
169	and stage support (such as electricians, lighting designers and
170	operators, greensmen, prop managers and assistants, and grips),
171	wardrobe (design, preparation, and management), hair and makeup
172	(design, production, and application), performing (such as
173	acting, dancing, and playing), designing and executing stunts,
174	coaching, consulting, writing, scoring, composing,
175	choreographing, script supervising, directing, producing,
176	transmitting dailies, dubbing, mixing, editing, cutting,
177	looping, printing, processing, duplicating, storing, and
178	distributing;
179	b.  The design, planning, engineering, construction,
180	alteration, repair, and maintenance of real or personal property
181	including stages, sets, props, models, paintings, and facilities
182	principally required for the performance of those services
183	listed in sub-subparagraph a.; and
184	c.  Property management services directly related to
185	property used in connection with the services described in sub-
186	subparagraphs a. and b.
187
188	This exemption will inure to the taxpayer upon presentation of
189	the certificate of exemption issued to the taxpayer under the
190	provisions of s. 288.1258.
191	10.  Leased, subleased, licensed, or rented to a person
192	providing food and drink concessionaire services within the
193	premises of a convention hall, exhibition hall, auditorium,
194	stadium, theater, arena, civic center, performing arts center,
195	publicly owned recreational facility, or any business operated
196	under a permit issued pursuant to chapter 550. This provision
197	applies only to the space used exclusively for selling and
198	distributing food and drinks. A person providing retail
199	concessionaire services involving the sale of food and drink or
200	other tangible personal property within the premises of an
201	airport shall be subject to tax on the rental of real property
202	used for that purpose, but shall not be subject to the tax on
203	any license to use the property. For purposes of this
204	subparagraph, the term "sale" shall not include the leasing of
205	tangible personal property.
206	11.  Property occupied pursuant to an instrument calling
207	for payments which the department has declared, in a Technical
208	Assistance Advisement issued on or before March 15, 1993, to be
209	nontaxable pursuant to rule 12A-1.070(19)(c), Florida
210	Administrative Code; provided that this subparagraph shall only
211	apply to property occupied by the same person before and after
212	the execution of the subject instrument and only to those
213	payments made pursuant to such instrument, exclusive of renewals
214	and extensions thereof occurring after March 15, 1993.
215	12.  Rented, leased, subleased, or licensed to a
216	concessionaire by a convention hall, exhibition hall,
217	auditorium, stadium, theater, arena, civic center, performing
218	arts center, or publicly owned recreational facility, during an
219	event at the facility, to be used by the concessionaire to sell
220	souvenirs, novelties, or other event-related products. This
221	subparagraph applies only to that portion of the rental, lease,
222	or license payment which is based on a percentage of sales and
223	not based on a fixed price. This subparagraph is repealed July
224	1, 2009.
225	13.  Property used or occupied predominantly for space
226	flight business purposes. As used in this subparagraph, "space
227	flight business" means the manufacturing, processing, or
228	assembly of a space facility, space propulsion system, space
229	vehicle, satellite, or station of any kind possessing the
230	capacity for space flight, as defined by s. 212.02(23), or
231	components thereof, and also means the following activities
232	supporting space flight: vehicle launch activities, flight
233	operations, ground control or ground support, and all
234	administrative activities directly related thereto. Property
235	shall be deemed to be used or occupied predominantly for space
236	flight business purposes if more than 50 percent of the
237	property, or improvements thereon, is used for one or more space
238	flight business purposes. Possession by a landlord, lessor, or
239	licensor of a signed written statement from the tenant, lessee,
240	or licensee claiming the exemption shall relieve the landlord,
241	lessor, or licensor from the responsibility of collecting the
242	tax, and the department shall look solely to the tenant, lessee,
243	or licensee for recovery of such tax if it determines that the
244	exemption was not applicable.
245	(9)  The rental, lease, sublease, or license for the use of
246	a skybox, luxury box, or other box seats for use during a high
247	school or college football game is exempt from the tax imposed
248	by this section when the charge for such rental, lease,
249	sublease, or license is imposed by a nonprofit sponsoring
250	organization which is qualified as nonprofit pursuant to s.
251	501(c)(3) of the Internal Revenue Code.
252	Section 3.  The amendment to s. 212.031(1)(a)10., Florida
253	Statutes, made by this act is intended to be clarifying and
254	remedial in nature.
255	Section 4.  Paragraph (a) of subsection (2) of section
256	212.04, Florida Statutes, is amended to read:
257	212.04  Admissions tax; rate, procedure, enforcement.--
258	(2)(a)1.  No tax shall be levied on admissions to athletic
259	or other events sponsored by elementary schools, junior high
260	schools, middle schools, high schools, community colleges,
261	public or private colleges and universities, deaf and blind
262	schools, facilities of the youth services programs of the
263	Department of Children and Family Services, and state
264	correctional institutions when only student, faculty, or inmate
265	talent is used. However, this exemption shall not apply to
266	admission to athletic events sponsored by a state university,
267	and the proceeds of the tax collected on such admissions shall
268	be retained and used by each institution to support women's
269	athletics as provided in s. 1006.71(2)(c).
270	2.a.  No tax shall be levied on dues, membership fees, and
271	admission charges imposed by not-for-profit sponsoring
272	organizations. To receive this exemption, the sponsoring
273	organization must qualify as a not-for-profit entity under the
274	provisions of s. 501(c)(3) of the Internal Revenue Code of 1954,
275	as amended.
276	b.  No tax shall be levied on admission charges to an event
277	sponsored by a governmental entity, sports authority, or sports
278	commission when held in a convention hall, exhibition hall,
279	auditorium, stadium, theater, arena, civic center, performing
280	arts center, or publicly owned recreational facility and when
281	100 percent of the risk of success or failure lies with the
282	sponsor of the event and 100 percent of the funds at risk for
283	the event belong to the sponsor, and student or faculty talent
284	is not exclusively used. As used in this sub-subparagraph, the
285	terms "sports authority" and "sports commission" mean a
286	nonprofit organization that is exempt from federal income tax
287	under s. 501(c)(3) of the Internal Revenue Code and that
288	contracts with a county or municipal government for the purpose
289	of promoting and attracting sports-tourism events to the
290	community with which it contracts. This sub-subparagraph is
291	repealed July 1, 2009.
292	3.  No tax shall be levied on an admission paid by a
293	student, or on the student's behalf, to any required place of
294	sport or recreation if the student's participation in the sport
295	or recreational activity is required as a part of a program or
296	activity sponsored by, and under the jurisdiction of, the
297	student's educational institution, provided his or her
298	attendance is as a participant and not as a spectator.
299	4.  No tax shall be levied on admissions to the National
300	Football League championship game, on admissions to any
301	semifinal game or championship game of a national collegiate
302	tournament, or on admissions to a Major League Baseball all-star
303	game.
304	5.  A participation fee or sponsorship fee imposed by a
305	governmental entity as described in s. 212.08(6) for an athletic
306	or recreational program is exempt when the governmental entity
307	by itself, or in conjunction with an organization exempt under
308	s. 501(c)(3) of the Internal Revenue Code of 1954, as amended,
309	sponsors, administers, plans, supervises, directs, and controls
310	the athletic or recreational program.
311	6.  Also exempt from the tax imposed by this section to the
312	extent provided in this subparagraph are admissions to live
313	theater, live opera, or live ballet productions in this state
314	which are sponsored by an organization that has received a
315	determination from the Internal Revenue Service that the
316	organization is exempt from federal income tax under s.
317	501(c)(3) of the Internal Revenue Code of 1954, as amended, if
318	the organization actively participates in planning and
319	conducting the event, is responsible for the safety and success
320	of the event, is organized for the purpose of sponsoring live
321	theater, live opera, or live ballet productions in this state,
322	has more than 10,000 subscribing members and has among the
323	stated purposes in its charter the promotion of arts education
324	in the communities which it serves, and will receive at least 20
325	percent of the net profits, if any, of the events which the
326	organization sponsors and will bear the risk of at least 20
327	percent of the losses, if any, from the events which it sponsors
328	if the organization employs other persons as agents to provide
329	services in connection with a sponsored event. Prior to March 1
330	of each year, such organization may apply to the department for
331	a certificate of exemption for admissions to such events
332	sponsored in this state by the organization during the
333	immediately following state fiscal year. The application shall
334	state the total dollar amount of admissions receipts collected
335	by the organization or its agents from such events in this state
336	sponsored by the organization or its agents in the year
337	immediately preceding the year in which the organization applies
338	for the exemption. Such organization shall receive the exemption
339	only to the extent of $1.5 million multiplied by the ratio that
340	such receipts bear to the total of such receipts of all
341	organizations applying for the exemption in such year; however,
342	in no event shall such exemption granted to any organization
343	exceed 6 percent of such admissions receipts collected by the
344	organization or its agents in the year immediately preceding the
345	year in which the organization applies for the exemption. Each
346	organization receiving the exemption shall report each month to
347	the department the total admissions receipts collected from such
348	events sponsored by the organization during the preceding month
349	and shall remit to the department an amount equal to 6 percent
350	of such receipts reduced by any amount remaining under the
351	exemption. Tickets for such events sold by such organizations
352	shall not reflect the tax otherwise imposed under this section.
353	7.  Also exempt from the tax imposed by this section are
354	entry fees for participation in freshwater fishing tournaments.
355	8.  Also exempt from the tax imposed by this section are
356	participation or entry fees charged to participants in a game,
357	race, or other sport or recreational event if spectators are
358	charged a taxable admission to such event.
359	9.  No tax shall be levied on admissions to any postseason
360	collegiate football game sanctioned by the National Collegiate
361	Athletic Association.
362	10.  No tax shall be levied on admissions to the National
363	Basketball Association All-Star Game.
364	11.  No tax shall be levied on admissions to the National
365	Hockey League All-Star Game.
366	Section 5.  Paragraph (h) of subsection (1) of section
367	212.05, Florida Statutes, is amended, and subsection (5) is
368	added to that section, to read:
369	212.05  Sales, storage, use tax.--It is hereby declared to
370	be the legislative intent that every person is exercising a
371	taxable privilege who engages in the business of selling
372	tangible personal property at retail in this state, including
373	the business of making mail order sales, or who rents or
374	furnishes any of the things or services taxable under this
375	chapter, or who stores for use or consumption in this state any
376	item or article of tangible personal property as defined herein
377	and who leases or rents such property within the state.
378	(1)  For the exercise of such privilege, a tax is levied on
379	each taxable transaction or incident, which tax is due and
380	payable as follows:
381	(h)1.  A tax is imposed at the rate of 6 4 percent on the
382	charges for the use of coin-operated amusement machines, except
383	the rate shall be 4 percent on the charges for the use of coin-
384	operated amusement machines as described in s. 849.161 and
385	located at any facility owned, operated, or leased by a
386	division, post, or chapter of a veterans service organization
387	granted a federal charter under Title 36, U.S.C. The tax shall
388	be calculated by dividing the gross receipts from such charges
389	for the applicable reporting period by a divisor, determined as
390	provided in this subparagraph, to compute gross taxable sales,
391	and then subtracting gross taxable sales from gross receipts to
392	arrive at the amount of tax due. For the 6-percent tax, for
393	counties that do not impose a discretionary sales surtax, the
394	divisor is equal to 1.06 1.04; for counties that impose a 0.5
395	percent discretionary sales surtax, the divisor is equal to 1.65
396	1.045; for counties that impose a 1 percent discretionary sales
397	surtax, the divisor is equal to 1.070 1.050; and for counties
398	that impose a 2 percent sales surtax, the divisor is equal to
399	1.080 1.060. For the 4-percent tax, for counties that do not
400	impose a discretionary sales surtax, the divisor is equal to
401	1.04; for counties that impose a 0.5-percent discretionary sales
402	surtax, the divisor is equal to 1.045; for counties that impose
403	a 1-percent discretionary sales surtax, the divisor is equal to
404	1.050; and for counties that impose a 2-percent discretionary
405	sales surtax, the divisor is equal to 1.060. If a county imposes
406	a discretionary sales surtax that is not listed in this
407	subparagraph, the department shall make the applicable divisor
408	available in an electronic format or otherwise. Additional
409	divisors shall bear the same mathematical relationship to the
410	next higher and next lower divisors as the new surtax rate bears
411	to the next higher and next lower surtax rates for which
412	divisors have been established. When a machine is activated by a
413	slug, token, coupon, or any similar device which has been
414	purchased, the tax is on the price paid by the user of the
415	device for such device.
416	2.  As used in this paragraph, the term "operator" means
417	any person who possesses a coin-operated amusement machine for
418	the purpose of generating sales through that machine and who is
419	responsible for removing the receipts from the machine.
420	a.  If the owner of the machine is also the operator of it,
421	he or she shall be liable for payment of the tax without any
422	deduction for rent or a license fee paid to a location owner for
423	the use of any real property on which the machine is located.
424	b.  If the owner or lessee of the machine is also its
425	operator, he or she shall be liable for payment of the tax on
426	the purchase or lease of the machine, as well as the tax on
427	sales generated through the machine.
428	c.  If the proprietor of the business where the machine is
429	located does not own the machine, he or she shall be deemed to
430	be the lessee and operator of the machine and is responsible for
431	the payment of the tax on sales, unless such responsibility is
432	otherwise provided for in a written agreement between him or her
433	and the machine owner.
434	3.a.  An operator of a coin-operated amusement machine may
435	not operate or cause to be operated in this state any such
436	machine until the operator has registered with the department
437	and has conspicuously displayed an identifying certificate
438	issued by the department. The identifying certificate shall be
439	issued by the department upon application from the operator. The
440	identifying certificate shall include a unique number, and the
441	certificate shall be permanently marked with the operator's
442	name, the operator's sales tax number, and the maximum number of
443	machines to be operated under the certificate. An identifying
444	certificate shall not be transferred from one operator to
445	another. The identifying certificate must be conspicuously
446	displayed on the premises where the coin-operated amusement
447	machines are being operated.
448	b.  The operator of the machine must obtain an identifying
449	certificate before the machine is first operated in the state
450	and by July 1 of each year thereafter. The annual fee for each
451	certificate shall be based on the number of machines identified
452	on the application times $30 and is due and payable upon
453	application for the identifying device. The application shall
454	contain the operator's name, sales tax number, business address
455	where the machines are being operated, and the number of
456	machines in operation at that place of business by the operator.
457	No operator may operate more machines than are listed on the
458	certificate. A new certificate is required if more machines are
459	being operated at that location than are listed on the
460	certificate. The fee for the new certificate shall be based on
461	the number of additional machines identified on the application
462	form times $30.
463	c.  A penalty of $250 per machine is imposed on the
464	operator for failing to properly obtain and display the required
465	identifying certificate. A penalty of $250 is imposed on the
466	lessee of any machine placed in a place of business without a
467	proper current identifying certificate. Such penalties shall
468	apply in addition to all other applicable taxes, interest, and
469	penalties.
470	d.  Operators of coin-operated amusement machines must
471	obtain a separate sales and use tax certificate of registration
472	for each county in which such machines are located. One sales
473	and use tax certificate of registration is sufficient for all of
474	the operator's machines within a single county.
475	4.  The provisions of this paragraph do not apply to coin-
476	operated amusement machines owned and operated by churches or
477	synagogues.
478	5.  In addition to any other penalties imposed by this
479	chapter, a person who knowingly and willfully violates any
480	provision of this paragraph commits a misdemeanor of the second
481	degree, punishable as provided in s. 775.082 or s. 775.083.
482	6.  The department may adopt rules necessary to administer
483	the provisions of this paragraph.
484	(5)  Notwithstanding any other provision of this chapter,
485	the maximum amount of tax imposed under this chapter and
486	collected on each sale or use of an aircraft or boat in this
487	state may not exceed $18,000.
488	Section 6.  Section 212.0597, Florida Statutes, is created
489	to read:
490	212.0597  Maximum tax on fractional aircraft ownership
491	interests.--The tax imposed under this chapter, including any
492	discretionary sales surtax under s. 212.055, is limited to $300
493	on the sale or use in this state of a fractional ownership
494	interest in aircraft pursuant to a fractional aircraft ownership
495	program. This maximum tax applies to the total consideration
496	paid for the fractional ownership interest, including any
497	amounts paid by the fractional owner as monthly management or
498	maintenance fees. The maximum tax applies only if the fractional
499	ownership interest is sold by or to the operator of the
500	fractional aircraft ownership program or if the fractional
501	ownership interest is transferred upon the approval of the
502	operator of the fractional aircraft ownership program.
503	Section 7.  Paragraph (q) is added to subsection (5) of
504	section 212.08, Florida Statutes, paragraphs (d), (w), (y),
505	(ee), and (ss) of subsection (7) are amended, and paragraphs
506	(ggg) and (hhh) are added to subsection (7) of that section, to
507	read:
508	212.08  Sales, rental, use, consumption, distribution, and
509	storage tax; specified exemptions.--The sale at retail, the
510	rental, the use, the consumption, the distribution, and the
511	storage to be used or consumed in this state of the following
512	are hereby specifically exempt from the tax imposed by this
513	chapter.
514	(5)  EXEMPTIONS; ACCOUNT OF USE.--
515	(q)  Industrial machinery and equipment used in
516	manufacturing.--For the period beginning July 1, 2009, and
517	ending June 30, 2011, industrial machinery and equipment
518	purchased for use in manufacturing facilities or plant units
519	which manufacture, process, compound, or produce for sale items
520	of tangible personal property at fixed locations in this state
521	are exempt from the tax imposed by this chapter when the
522	purchase price is in excess of $2,500. As used in paragraph, the
523	term "industrial machinery and equipment" means tangible
524	personal property that has a depreciable life of 3 years or more
525	and that is used as an integral part in the manufacturing,
526	processing, compounding, or production of tangible personal
527	property for sale.
528	(7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any
529	entity by this chapter do not inure to any transaction that is
530	otherwise taxable under this chapter when payment is made by a
531	representative or employee of the entity by any means,
532	including, but not limited to, cash, check, or credit card, even
533	when that representative or employee is subsequently reimbursed
534	by the entity. In addition, exemptions provided to any entity by
535	this subsection do not inure to any transaction that is
536	otherwise taxable under this chapter unless the entity has
537	obtained a sales tax exemption certificate from the department
538	or the entity obtains or provides other documentation as
539	required by the department. Eligible purchases or leases made
540	with such a certificate must be in strict compliance with this
541	subsection and departmental rules, and any person who makes an
542	exempt purchase with a certificate that is not in strict
543	compliance with this subsection and the rules is liable for and
544	shall pay the tax. The department may adopt rules to administer
545	this subsection.
546	(d)  Feeds.--Feeds for poultry, ostriches, and livestock,
547	including racehorses and dairy cows, are exempt.
548	(w)  Certain newspaper, magazine, and newsletter
549	subscriptions, shoppers, and community newspapers.--Likewise
550	exempt are newspaper, magazine, and newsletter subscriptions in
551	which the product is delivered to the customer by mail. Also
552	exempt are free, circulated publications that are published on a
553	regular basis, the content of which is primarily advertising,
554	and that are distributed through the mail, home delivery, or
555	newsstands. The exemption for newspaper, magazine, and
556	newsletter subscriptions which is provided in this paragraph
557	applies only to subscriptions entered into after March 1, 1997.
558	(y)  Charter fishing vessels.--The charge for chartering
559	any boat or vessel, licensed under s. 379.354(7) for no more
560	than six customers and with the crew furnished, solely for the
561	purpose of fishing is exempt from the tax imposed under s.
562	212.04 or s. 212.05. The charge for chartering exclusively in
563	fresh water any boat or vessel carrying no more than six
564	customers per charter and with the crew furnished, solely for
565	the purpose of fishing, is exempt from the tax imposed under s.
566	212.04 or s. 212.05. These exemptions do This exemption does not
567	apply to any charge to enter or stay upon any "head-boat," party
568	boat, or other boat or vessel. Nothing in this paragraph shall
569	be construed to exempt any boat from sales or use tax upon the
570	purchase thereof except as provided in paragraph (t) and s.
571	212.05.
572	(ee)  Aircraft repair and maintenance labor charges.--There
573	shall be exempt from the tax imposed by this chapter all labor
574	charges for the repair and maintenance of an qualified aircraft,
575	aircraft of more than 15,000 pounds maximum certified takeoff
576	weight, and rotary wing aircraft of more than 10,000 pounds
577	maximum certified takeoff weight. Except as otherwise provided
578	in this chapter, charges for parts and equipment furnished in
579	connection with such labor charges are taxable.
580	(ss)  Aircraft sales or leases.--The sale or lease of a
581	qualified aircraft or an aircraft of more than 15,000 pounds
582	maximum certified takeoff weight for use by a common carrier is
583	exempt from the tax imposed by this chapter. As used in this
584	paragraph, "common carrier" means an airline operating under
585	Federal Aviation Administration regulations contained in Title
586	14, chapter I, part 121 or part 129 of the Code of Federal
587	Regulations.
588	(ggg)  Aircraft temporarily in the state.--
589	1.  An aircraft owned by a person who is not a resident of
590	this state is exempt from the use tax imposed under this chapter
591	if the aircraft enters and remains in this state for less than a
592	total of 21 days during the 6-month period after the date of
593	purchase. The temporary use of the aircraft and subsequent
594	removal from this state may be proven by invoices for fuel or
595	tie-down or hangar charges issued by out-of-state vendors or
596	suppliers or similar documentation that clearly and specifically
597	identifies the aircraft. The exemption provided by this
598	subparagraph shall be in addition to the provisions of
599	subparagraph 2. and s. 212.05(1)(a).
600	2.  An aircraft owned by a person who is not a resident of
601	this state is exempt from the use tax imposed under this chapter
602	if the aircraft enters or remains in this state exclusively for
603	purposes of flight training, repairs, alterations, refitting, or
604	modification. Such flight training, repairs, alterations,
605	refitting, or modification shall be supported by written
606	documentation issued by in-state vendors or suppliers which
607	clearly and specifically identifies the aircraft. The exemption
608	provided by this subparagraph shall be in addition to the
609	provisions of subparagraph 1. and s. 212.05(1)(a).
610	(hhh)  Fractional aircraft ownership programs.--Also exempt
611	from the tax imposed by this chapter is the sale or use of
612	aircraft primarily used in a fractional aircraft ownership
613	program. The exemption is not allowed unless the purchaser or
614	lessee furnishes the dealer with a certificate stating that the
615	lease or purchase to be exempted is for aircraft primarily used
616	in a fractional aircraft ownership program and that the
617	purchaser or lessee qualifies for the exemption. If a purchaser
618	or lessee makes tax-exempt purchases on a continual basis, the
619	purchaser or lessee may allow the dealer to keep the certificate
620	on file. The purchaser or lessee must inform the dealer that has
621	the certificate on file if the purchaser or lessee no longer
622	qualifies for the exemption. The department shall determine the
623	format of the certificate.
624	Section 8.  Section 212.0801, Florida Statutes, is
625	repealed.
626	Section 9.  Section 2 of chapter 2006-101, Laws of Florida,
627	is amended to read:
628	Section 2.  Notwithstanding the provisions of section 3 of
629	chapter 2000-345, Laws of Florida, as amended by section 55 of
630	chapter 2002-218, Laws of Florida, subsection (10) of s.
631	212.031, Florida Statutes, shall not stand repealed on July 1,
632	2006, as scheduled by such laws, but that subsection is revived
633	and readopted. Subsection (10) of s. 212.031, Florida Statutes,
634	is repealed July 1, 2009.
635	Section 10.  (1)  A tax levied under the provisions of
636	chapter 212, Florida Statutes, may not be collected on the sale
637	of:
638	(a)1.  Books, clothing, wallets, or bags, including
639	handbags, backpacks, fanny packs, and diaper bags, but excluding
640	briefcases, suitcases, and other garment bags, having a sales
641	price of $50 or less per item during the period from 12:01 a.m.,
642	August 8, 2009, through midnight, August 10, 2009.
643	2.  As used in this paragraph, the term:
644	a.  "Book" means a set of printed sheets bound together and
645	published in a volume. For purposes of this paragraph, the term
646	"book" does not include newspapers, magazines, or other
647	periodicals.
648	b.  "Clothing" means any article of wearing apparel,
649	including all footwear, except skis, swim fins, roller blades,
650	and skates, intended to be worn on or about the human body. For
651	purposes of this paragraph, the term "clothing" does not include
652	watches, watchbands, jewelry, umbrellas, or handkerchiefs.
653	(b)1.  School supplies having a sales price of $10 or less
654	per item during the period from 12:01 a.m., August 8, 2009,
655	through midnight, August 10, 2009.
656	2.  As used in this paragraph, the term "school supplies"
657	means pens, pencils, erasers, crayons, notebooks, notebook
658	filler paper, legal pads, composition books, poster paper,
659	scissors, cellophane tape, glue or paste, rulers, computer
660	disks, protractors, compasses, and calculators.
661	(2)  This section does not apply to sales within a theme
662	park or entertainment complex as defined in s. 509.013(9),
663	Florida Statutes, within a public lodging establishment as
664	defined in s. 509.013(4), Florida Statutes, or within an airport
665	as defined in s. 330.27(2), Florida Statutes.
666	(3)  The Department of Revenue may adopt emergency rules to
667	administer this section.
668	Section 11.  (1)  Effective upon this act becoming a law
669	and effective June 5, 2009, through June 7, 2009, the tax levied
670	under chapter 212, Florida Statutes, may not be collected on the
671	sale of:
672	(a)  Any portable self-powered light source selling for $20
673	or less.
674	(b)  Any portable self-powered radio, two-way radio, or
675	weatherband radio selling for $75 or less.
676	(c)  Any tarpaulin or other flexible waterproof sheeting
677	selling for $50 or less.
678	(d)  Any item normally sold as, or generally advertised as,
679	a ground anchor system or tie-down kit selling for $50 or less.
680	(e)  Any gas or diesel fuel tank selling for $25 or less.
681	(f)  Any package of AAA-cell, AA-cell, C-cell, D-cell, 6-
682	volt, or 9-volt batteries, excluding automobile and boat
683	batteries, selling for $30 or less.
684	(g)  Any cell phone battery selling for $60 or less or any
685	cell phone charger selling for $40 or less.
686	(h)  Any nonelectric food storage cooler selling for $30 or
687	less.
688	(i)  Any portable generator used to provide light or
689	communications or preserve food in the event of a power outage
690	selling for $1,000 or less.
691	(j)  Any storm shutter device selling for $200 or less. As
692	used in this paragraph, the term "storm shutter device" means
693	materials and products manufactured, rated, and marketed
694	specifically for the purpose of preventing window damage from
695	storms.
696	(k)  Any carbon monoxide detector selling for $75 or less.
697	(l)  Any reusable ice selling for $10 or less.
698	(m)  Any single product consisting of two or more of the
699	items listed in paragraphs (a)-(l) selling for $75 or less.
700	(2)  This section does not apply to sales within a public
701	lodging establishment as defined in s. 509.013(4), Florida
702	Statutes, within a theme park or entertainment complex as
703	defined in s. 509.013(9), Florida Statutes, or within an airport
704	as defined in s. 330.27(2), Florida Statutes.
705	(3)  The Department of Revenue may adopt rules pursuant to
706	ss. 120.536(1) and 120.54, Florida Statutes, to administer this
707	section.
708	Section 12.  For the 2008-2009 fiscal year, the sum of
709	$246,157 is appropriated from the General Revenue Fund to the
710	Department of Revenue for purposes of administering section 9 of
711	this act.
712	Section 13.  For the 2008-2009 fiscal year, the sum of
713	$308,810 is appropriated from the General Revenue Fund to the
714	Department of Revenue for purposes of administering section 10
715	of this act.
716	Section 14.  Except as otherwise provided, this act shall
717	take effect July 1, 2009.

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