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	specifying availability of the exemption through refund;
36	specifying a refund amount limitation; providing refund
37	application procedures and requirements; providing an
38	aggregate annual refund limitation; requiring the
39	Department of Revenue to establish the refund application
40	form; repealing the exemption for ostrich feed; repealing
41	the exemption for newspapers, magazines, and newsletter
42	subscriptions delivered by mail; amending the exemption
43	for charter fishing vessels to apply only to a vessel
44	licensed for no more than six customers; exempting from
45	certain taxes the charge for such charters in fresh water
46	solely for fishing purposes; repealing the exemption for
47	repair and maintenance labor charges for qualified
48	aircraft; repealing the exemption for sales or leases of
49	qualified aircraft; providing tax exemptions on the sale
50	or use of aircraft primarily used in a fractional aircraft
51	ownership program; repealing s. 212.0801, F.S., relating
52	to qualified aircraft exemptions; amending s. 2, ch. 2006-
53	101, Laws of Florida; abrogating the repeal of the tax
54	exemption provided for certain charges imposed by a
55	convention or exhibition hall, auditorium, stadium,
56	theater, arena, civic center, performing arts center, or
57	publicly owned recreational facility upon a lessee or
58	licensee; specifying a period during which the sale of
59	books, clothing, and school supplies are exempt from such
60	tax; providing definitions; providing exceptions;
61	providing an exemption from the sales and use tax for
62	sales of certain tangible personal property used for
63	hurricane preparedness for a certain period; providing
64	exceptions; authorizing the Department of Revenue to adopt
65	emergency rules; providing appropriations; providing
66	effective dates.
67
68	Be It Enacted by the Legislature of the State of Florida:
69
70	Section 1.  Subsections (1) and (33) of section 212.02,
71	Florida Statutes, are amended to read:
72	212.02  Definitions.--The following terms and phrases when
73	used in this chapter have the meanings ascribed to them in this
74	section, except where the context clearly indicates a different
75	meaning:
76	(1)  The term "admissions" means and includes the net sum
77	of money after deduction of any federal taxes for admitting a
78	person or vehicle or persons to any place of amusement, sport,
79	or recreation or for the privilege of entering or staying in any
80	place of amusement, sport, or recreation, including, but not
81	limited to, theaters, outdoor theaters, shows, exhibitions,
82	games, races, or any place where charge is made by way of sale
83	of tickets, gate charges, seat charges, box charges, season pass
84	charges, cover charges, greens fees, participation fees,
85	entrance fees, or other fees or receipts of anything of value
86	measured on an admission or entrance or length of stay or seat
87	box accommodations in any place where there is any exhibition,
88	amusement, sport, or recreation, and all dues and fees paid to
89	private clubs and membership clubs providing recreational or
90	physical fitness facilities, including, but not limited to,
91	golf, tennis, swimming, yachting, boating, athletic, exercise,
92	and fitness facilities, except physical fitness facilities owned
93	or operated by any hospital licensed under chapter 395.
94	(33)  "Fractional aircraft ownership program" means a
95	program that meets the requirements of 14 C.F.R. part 91,
96	subpart K, relating to fractional ownership operations, except
97	the program must include a minimum of 25 aircraft owned or
98	leased by the business or affiliated group, as defined by s.
99	1504(a) of the Internal Revenue Code, providing the program.
100	Such aircraft must be used in the fractional aircraft ownership
101	program providing the program. "Qualified aircraft" means any
102	aircraft having a maximum certified takeoff weight of less than
103	10,000 pounds and equipped with twin turbofan engines that meet
104	Stage IV noise requirements that is used by a business operating
105	as an on-demand air carrier under Federal Aviation
106	Administration Regulation Title 14, chapter I, part 135, Code of
107	Federal Regulations, that owns or leases and operates a fleet of
108	at least 25 of such aircraft in this state.
109	Section 2.  Paragraph (a) of subsection (1) and subsection
110	(9) of section 212.031, Florida Statutes, are amended to read:
111	212.031  Tax on rental or license fee for use of real
112	property.--
113	(1)(a)  It is declared to be the legislative intent that
114	every person is exercising a taxable privilege who engages in
115	the business of renting, leasing, letting, or granting a license
116	for the use of any real property unless such property is:
117	1.  Assessed as agricultural property under s. 193.461.
118	2.  Used exclusively as dwelling units.
119	3.  Property subject to tax on parking, docking, or storage
120	spaces under s. 212.03(6).
121	4.  Recreational property or the common elements of a
122	condominium when subject to a lease between the developer or
123	owner thereof and the condominium association in its own right
124	or as agent for the owners of individual condominium units or
125	the owners of individual condominium units. However, only the
126	lease payments on such property shall be exempt from the tax
127	imposed by this chapter, and any other use made by the owner or
128	the condominium association shall be fully taxable under this
129	chapter.
130	5.  A public or private street or right-of-way and poles,
131	conduits, fixtures, and similar improvements located on such
132	streets or rights-of-way, occupied or used by a utility or
133	provider of communications services, as defined by s. 202.11,
134	for utility or communications or television purposes. For
135	purposes of this subparagraph, the term "utility" means any
136	person providing utility services as defined in s. 203.012. This
137	exception also applies to property, wherever located, on which
138	the following are placed: towers, antennas, cables, accessory
139	structures, or equipment, not including switching equipment,
140	used in the provision of mobile communications services as
141	defined in s. 202.11. For purposes of this chapter, towers used
142	in the provision of mobile communications services, as defined
143	in s. 202.11, are considered to be fixtures.
144	6.  A public street or road which is used for
145	transportation purposes.
146	7.  Property used at an airport exclusively for the purpose
147	of aircraft landing or aircraft taxiing or property used by an
148	airline for the purpose of loading or unloading passengers or
149	property onto or from aircraft or for fueling aircraft.
150	8.a.  Property used at a port authority, as defined in s.
151	315.02(2), exclusively for the purpose of oceangoing vessels or
152	tugs docking, or such vessels mooring on property used by a port
153	authority for the purpose of loading or unloading passengers or
154	cargo onto or from such a vessel, or property used at a port
155	authority for fueling such vessels, or to the extent that the
156	amount paid for the use of any property at the port is based on
157	the charge for the amount of tonnage actually imported or
158	exported through the port by a tenant.
159	b.  The amount charged for the use of any property at the
160	port in excess of the amount charged for tonnage actually
161	imported or exported shall remain subject to tax except as
162	provided in sub-subparagraph a.
163	9.  Property used as an integral part of the performance of
164	qualified production services. As used in this subparagraph, the
165	term "qualified production services" means any activity or
166	service performed directly in connection with the production of
167	a qualified motion picture, as defined in s. 212.06(1)(b), and
168	includes:
169	a.  Photography, sound and recording, casting, location
170	managing and scouting, shooting, creation of special and optical
171	effects, animation, adaptation (language, media, electronic, or
172	otherwise), technological modifications, computer graphics, set
173	and stage support (such as electricians, lighting designers and
174	operators, greensmen, prop managers and assistants, and grips),
175	wardrobe (design, preparation, and management), hair and makeup
176	(design, production, and application), performing (such as
177	acting, dancing, and playing), designing and executing stunts,
178	coaching, consulting, writing, scoring, composing,
179	choreographing, script supervising, directing, producing,
180	transmitting dailies, dubbing, mixing, editing, cutting,
181	looping, printing, processing, duplicating, storing, and
182	distributing;
183	b.  The design, planning, engineering, construction,
184	alteration, repair, and maintenance of real or personal property
185	including stages, sets, props, models, paintings, and facilities
186	principally required for the performance of those services
187	listed in sub-subparagraph a.; and
188	c.  Property management services directly related to
189	property used in connection with the services described in sub-
190	subparagraphs a. and b.
191
192	This exemption will inure to the taxpayer upon presentation of
193	the certificate of exemption issued to the taxpayer under the
194	provisions of s. 288.1258.
195	10.  Leased, subleased, licensed, or rented to a person
196	providing food and drink concessionaire services within the
197	premises of a convention hall, exhibition hall, auditorium,
198	stadium, theater, arena, civic center, performing arts center,
199	publicly owned recreational facility, or any business operated
200	under a permit issued pursuant to chapter 550. This provision
201	applies only to the space used exclusively for selling and
202	distributing food and drinks. A person providing retail
203	concessionaire services involving the sale of food and drink or
204	other tangible personal property within the premises of an
205	airport shall be subject to tax on the rental of real property
206	used for that purpose, but shall not be subject to the tax on
207	any license to use the property. For purposes of this
208	subparagraph, the term "sale" shall not include the leasing of
209	tangible personal property.
210	11.  Property occupied pursuant to an instrument calling
211	for payments which the department has declared, in a Technical
212	Assistance Advisement issued on or before March 15, 1993, to be
213	nontaxable pursuant to rule 12A-1.070(19)(c), Florida
214	Administrative Code; provided that this subparagraph shall only
215	apply to property occupied by the same person before and after
216	the execution of the subject instrument and only to those
217	payments made pursuant to such instrument, exclusive of renewals
218	and extensions thereof occurring after March 15, 1993.
219	12.  Rented, leased, subleased, or licensed to a
220	concessionaire by a convention hall, exhibition hall,
221	auditorium, stadium, theater, arena, civic center, performing
222	arts center, or publicly owned recreational facility, during an
223	event at the facility, to be used by the concessionaire to sell
224	souvenirs, novelties, or other event-related products. This
225	subparagraph applies only to that portion of the rental, lease,
226	or license payment which is based on a percentage of sales and
227	not based on a fixed price. This subparagraph is repealed July
228	1, 2009.
229	13.  Property used or occupied predominantly for space
230	flight business purposes. As used in this subparagraph, "space
231	flight business" means the manufacturing, processing, or
232	assembly of a space facility, space propulsion system, space
233	vehicle, satellite, or station of any kind possessing the
234	capacity for space flight, as defined by s. 212.02(23), or
235	components thereof, and also means the following activities
236	supporting space flight: vehicle launch activities, flight
237	operations, ground control or ground support, and all
238	administrative activities directly related thereto. Property
239	shall be deemed to be used or occupied predominantly for space
240	flight business purposes if more than 50 percent of the
241	property, or improvements thereon, is used for one or more space
242	flight business purposes. Possession by a landlord, lessor, or
243	licensor of a signed written statement from the tenant, lessee,
244	or licensee claiming the exemption shall relieve the landlord,
245	lessor, or licensor from the responsibility of collecting the
246	tax, and the department shall look solely to the tenant, lessee,
247	or licensee for recovery of such tax if it determines that the
248	exemption was not applicable.
249	(9)  The rental, lease, sublease, or license for the use of
250	a skybox, luxury box, or other box seats for use during a high
251	school or college football game is exempt from the tax imposed
252	by this section when the charge for such rental, lease,
253	sublease, or license is imposed by a nonprofit sponsoring
254	organization which is qualified as nonprofit pursuant to s.
255	501(c)(3) of the Internal Revenue Code.
256	Section 3.  The amendment to s. 212.031(1)(a)10., Florida
257	Statutes, made by this act is intended to be clarifying and
258	remedial in nature.
259	Section 4.  Paragraph (a) of subsection (2) of section
260	212.04, Florida Statutes, is amended to read:
261	212.04  Admissions tax; rate, procedure, enforcement.--
262	(2)(a)1.  No tax shall be levied on admissions to athletic
263	or other events sponsored by elementary schools, junior high
264	schools, middle schools, high schools, community colleges,
265	public or private colleges and universities, deaf and blind
266	schools, facilities of the youth services programs of the
267	Department of Children and Family Services, and state
268	correctional institutions when only student, faculty, or inmate
269	talent is used. However, this exemption shall not apply to
270	admission to athletic events sponsored by a state university,
271	and the proceeds of the tax collected on such admissions shall
272	be retained and used by each institution to support women's
273	athletics as provided in s. 1006.71(2)(c).
274	2.a.  No tax shall be levied on dues, membership fees, and
275	admission charges imposed by not-for-profit sponsoring
276	organizations. To receive this exemption, the sponsoring
277	organization must qualify as a not-for-profit entity under the
278	provisions of s. 501(c)(3) of the Internal Revenue Code of 1954,
279	as amended.
280	b.  No tax shall be levied on admission charges to an event
281	sponsored by a governmental entity, sports authority, or sports
282	commission when held in a convention hall, exhibition hall,
283	auditorium, stadium, theater, arena, civic center, performing
284	arts center, or publicly owned recreational facility and when
285	100 percent of the risk of success or failure lies with the
286	sponsor of the event and 100 percent of the funds at risk for
287	the event belong to the sponsor, and student or faculty talent
288	is not exclusively used. As used in this sub-subparagraph, the
289	terms "sports authority" and "sports commission" mean a
290	nonprofit organization that is exempt from federal income tax
291	under s. 501(c)(3) of the Internal Revenue Code and that
292	contracts with a county or municipal government for the purpose
293	of promoting and attracting sports-tourism events to the
294	community with which it contracts. This sub-subparagraph is
295	repealed July 1, 2009.
296	3.  No tax shall be levied on an admission paid by a
297	student, or on the student's behalf, to any required place of
298	sport or recreation if the student's participation in the sport
299	or recreational activity is required as a part of a program or
300	activity sponsored by, and under the jurisdiction of, the
301	student's educational institution, provided his or her
302	attendance is as a participant and not as a spectator.
303	4.  No tax shall be levied on admissions to the National
304	Football League championship game, on admissions to any
305	semifinal game or championship game of a national collegiate
306	tournament, or on admissions to a Major League Baseball all-star
307	game.
308	5.  A participation fee or sponsorship fee imposed by a
309	governmental entity as described in s. 212.08(6) for an athletic
310	or recreational program is exempt when the governmental entity
311	by itself, or in conjunction with an organization exempt under
312	s. 501(c)(3) of the Internal Revenue Code of 1954, as amended,
313	sponsors, administers, plans, supervises, directs, and controls
314	the athletic or recreational program.
315	6.  Also exempt from the tax imposed by this section to the
316	extent provided in this subparagraph are admissions to live
317	theater, live opera, or live ballet productions in this state
318	which are sponsored by an organization that has received a
319	determination from the Internal Revenue Service that the
320	organization is exempt from federal income tax under s.
321	501(c)(3) of the Internal Revenue Code of 1954, as amended, if
322	the organization actively participates in planning and
323	conducting the event, is responsible for the safety and success
324	of the event, is organized for the purpose of sponsoring live
325	theater, live opera, or live ballet productions in this state,
326	has more than 10,000 subscribing members and has among the
327	stated purposes in its charter the promotion of arts education
328	in the communities which it serves, and will receive at least 20
329	percent of the net profits, if any, of the events which the
330	organization sponsors and will bear the risk of at least 20
331	percent of the losses, if any, from the events which it sponsors
332	if the organization employs other persons as agents to provide
333	services in connection with a sponsored event. Prior to March 1
334	of each year, such organization may apply to the department for
335	a certificate of exemption for admissions to such events
336	sponsored in this state by the organization during the
337	immediately following state fiscal year. The application shall
338	state the total dollar amount of admissions receipts collected
339	by the organization or its agents from such events in this state
340	sponsored by the organization or its agents in the year
341	immediately preceding the year in which the organization applies
342	for the exemption. Such organization shall receive the exemption
343	only to the extent of $1.5 million multiplied by the ratio that
344	such receipts bear to the total of such receipts of all
345	organizations applying for the exemption in such year; however,
346	in no event shall such exemption granted to any organization
347	exceed 6 percent of such admissions receipts collected by the
348	organization or its agents in the year immediately preceding the
349	year in which the organization applies for the exemption. Each
350	organization receiving the exemption shall report each month to
351	the department the total admissions receipts collected from such
352	events sponsored by the organization during the preceding month
353	and shall remit to the department an amount equal to 6 percent
354	of such receipts reduced by any amount remaining under the
355	exemption. Tickets for such events sold by such organizations
356	shall not reflect the tax otherwise imposed under this section.
357	7.  Also exempt from the tax imposed by this section are
358	entry fees for participation in freshwater fishing tournaments.
359	8.  Also exempt from the tax imposed by this section are
360	participation or entry fees charged to participants in a game,
361	race, or other sport or recreational event if spectators are
362	charged a taxable admission to such event.
363	9.  No tax shall be levied on admissions to any postseason
364	collegiate football game sanctioned by the National Collegiate
365	Athletic Association.
366	10.  No tax shall be levied on admissions to the National
367	Basketball Association All-Star Game.
368	11.  No tax shall be levied on admissions to the National
369	Hockey League All-Star Game.
370	Section 5.  Paragraph (h) of subsection (1) of section
371	212.05, Florida Statutes, is amended, and subsection (5) is
372	added to that section, to read:
373	212.05  Sales, storage, use tax.--It is hereby declared to
374	be the legislative intent that every person is exercising a
375	taxable privilege who engages in the business of selling
376	tangible personal property at retail in this state, including
377	the business of making mail order sales, or who rents or
378	furnishes any of the things or services taxable under this
379	chapter, or who stores for use or consumption in this state any
380	item or article of tangible personal property as defined herein
381	and who leases or rents such property within the state.
382	(1)  For the exercise of such privilege, a tax is levied on
383	each taxable transaction or incident, which tax is due and
384	payable as follows:
385	(h)1.  A tax is imposed at the rate of 6 4 percent on the
386	charges for the use of coin-operated amusement machines, except
387	the rate shall be 4 percent on the charges for the use of coin-
388	operated amusement machines as described in s. 849.161 and
389	located at any facility owned, operated, or leased by a
390	division, post, or chapter of a veterans service organization
391	granted a federal charter under Title 36, U.S.C. The tax shall
392	be calculated by dividing the gross receipts from such charges
393	for the applicable reporting period by a divisor, determined as
394	provided in this subparagraph, to compute gross taxable sales,
395	and then subtracting gross taxable sales from gross receipts to
396	arrive at the amount of tax due. For the 6-percent tax, for
397	counties that do not impose a discretionary sales surtax, the
398	divisor is equal to 1.06 1.04; for counties that impose a 0.5
399	percent discretionary sales surtax, the divisor is equal to 1.65
400	1.045; for counties that impose a 1 percent discretionary sales
401	surtax, the divisor is equal to 1.070 1.050; and for counties
402	that impose a 2 percent sales surtax, the divisor is equal to
403	1.080 1.060. For the 4-percent tax, for counties that do not
404	impose a discretionary sales surtax, the divisor is equal to
405	1.04; for counties that impose a 0.5-percent discretionary sales
406	surtax, the divisor is equal to 1.045; for counties that impose
407	a 1-percent discretionary sales surtax, the divisor is equal to
408	1.050; and for counties that impose a 2-percent discretionary
409	sales surtax, the divisor is equal to 1.060. If a county imposes
410	a discretionary sales surtax that is not listed in this
411	subparagraph, the department shall make the applicable divisor
412	available in an electronic format or otherwise. Additional
413	divisors shall bear the same mathematical relationship to the
414	next higher and next lower divisors as the new surtax rate bears
415	to the next higher and next lower surtax rates for which
416	divisors have been established. When a machine is activated by a
417	slug, token, coupon, or any similar device which has been
418	purchased, the tax is on the price paid by the user of the
419	device for such device.
420	2.  As used in this paragraph, the term "operator" means
421	any person who possesses a coin-operated amusement machine for
422	the purpose of generating sales through that machine and who is
423	responsible for removing the receipts from the machine.
424	a.  If the owner of the machine is also the operator of it,
425	he or she shall be liable for payment of the tax without any
426	deduction for rent or a license fee paid to a location owner for
427	the use of any real property on which the machine is located.
428	b.  If the owner or lessee of the machine is also its
429	operator, he or she shall be liable for payment of the tax on
430	the purchase or lease of the machine, as well as the tax on
431	sales generated through the machine.
432	c.  If the proprietor of the business where the machine is
433	located does not own the machine, he or she shall be deemed to
434	be the lessee and operator of the machine and is responsible for
435	the payment of the tax on sales, unless such responsibility is
436	otherwise provided for in a written agreement between him or her
437	and the machine owner.
438	3.a.  An operator of a coin-operated amusement machine may
439	not operate or cause to be operated in this state any such
440	machine until the operator has registered with the department
441	and has conspicuously displayed an identifying certificate
442	issued by the department. The identifying certificate shall be
443	issued by the department upon application from the operator. The
444	identifying certificate shall include a unique number, and the
445	certificate shall be permanently marked with the operator's
446	name, the operator's sales tax number, and the maximum number of
447	machines to be operated under the certificate. An identifying
448	certificate shall not be transferred from one operator to
449	another. The identifying certificate must be conspicuously
450	displayed on the premises where the coin-operated amusement
451	machines are being operated.
452	b.  The operator of the machine must obtain an identifying
453	certificate before the machine is first operated in the state
454	and by July 1 of each year thereafter. The annual fee for each
455	certificate shall be based on the number of machines identified
456	on the application times $30 and is due and payable upon
457	application for the identifying device. The application shall
458	contain the operator's name, sales tax number, business address
459	where the machines are being operated, and the number of
460	machines in operation at that place of business by the operator.
461	No operator may operate more machines than are listed on the
462	certificate. A new certificate is required if more machines are
463	being operated at that location than are listed on the
464	certificate. The fee for the new certificate shall be based on
465	the number of additional machines identified on the application
466	form times $30.
467	c.  A penalty of $250 per machine is imposed on the
468	operator for failing to properly obtain and display the required
469	identifying certificate. A penalty of $250 is imposed on the
470	lessee of any machine placed in a place of business without a
471	proper current identifying certificate. Such penalties shall
472	apply in addition to all other applicable taxes, interest, and
473	penalties.
474	d.  Operators of coin-operated amusement machines must
475	obtain a separate sales and use tax certificate of registration
476	for each county in which such machines are located. One sales
477	and use tax certificate of registration is sufficient for all of
478	the operator's machines within a single county.
479	4.  The provisions of this paragraph do not apply to coin-
480	operated amusement machines owned and operated by churches or
481	synagogues.
482	5.  In addition to any other penalties imposed by this
483	chapter, a person who knowingly and willfully violates any
484	provision of this paragraph commits a misdemeanor of the second
485	degree, punishable as provided in s. 775.082 or s. 775.083.
486	6.  The department may adopt rules necessary to administer
487	the provisions of this paragraph.
488	(5)  Notwithstanding any other provision of this chapter,
489	the maximum amount of tax imposed under this chapter and
490	collected on each sale or use of an aircraft or boat in this
491	state may not exceed $18,000.
492	Section 6.  Section 212.0597, Florida Statutes, is created
493	to read:
494	212.0597  Maximum tax on fractional aircraft ownership
495	interests.--The tax imposed under this chapter, including any
496	discretionary sales surtax under s. 212.055, is limited to $300
497	on the sale or use in this state of a fractional ownership
498	interest in aircraft pursuant to a fractional aircraft ownership
499	program. This maximum tax applies to the total consideration
500	paid for the fractional ownership interest, including any
501	amounts paid by the fractional owner as monthly management or
502	maintenance fees. The maximum tax applies only if the fractional
503	ownership interest is sold by or to the operator of the
504	fractional aircraft ownership program or if the fractional
505	ownership interest is transferred upon the approval of the
506	operator of the fractional aircraft ownership program.
507	Section 7.  Paragraph (q) is added to subsection (5) of
508	section 212.08, Florida Statutes, paragraphs (d), (w), (y),
509	(ee), and (ss) of subsection (7) are amended, and paragraphs
510	(ggg) and (hhh) are added to subsection (7) of that section, to
511	read:
512	212.08  Sales, rental, use, consumption, distribution, and
513	storage tax; specified exemptions.--The sale at retail, the
514	rental, the use, the consumption, the distribution, and the
515	storage to be used or consumed in this state of the following
516	are hereby specifically exempt from the tax imposed by this
517	chapter.
518	(5)  EXEMPTIONS; ACCOUNT OF USE.--
519	(q)  Industrial machinery and equipment used in
520	manufacturing.--
521	1.  Items of industrial machinery and equipment purchased
522	for use in manufacturing facilities or plant units that
523	manufacture, process, compound, or produce for sale items of
524	tangible personal property at fixed locations are exempt from
525	the tax imposed by this chapter when the individual item of
526	machinery or equipment has a sales price in excess of $5,000 and
527	the sale takes place on or after July 1, 2009, and before July
528	1, 2011.
529	2.  This exemption shall inure to the taxpayer only through
530	a refund of previously paid taxes. However, the maximum amount
531	of tax available for refund for any taxpayer is $50,000 per
532	fiscal year.
533	3.  In order to obtain a refund under this paragraph, the
534	taxpayer must file a completed application for refund with the
535	Department of Revenue within 30 calendar days after the date of
536	purchase of the exempt item. A single application may request a
537	refund for more than 1 item of exempt property. The department
538	shall process completed applications in the order in which the
539	applications are received. The department may not approve more
540	than $2.5 million of total refunds in any fiscal year.
541	4.  The department shall establish the form for applying
542	for a refund under this paragraph.
543	(7)  MISCELLANEOUS EXEMPTIONS.--Exemptions provided to any
544	entity by this chapter do not inure to any transaction that is
545	otherwise taxable under this chapter when payment is made by a
546	representative or employee of the entity by any means,
547	including, but not limited to, cash, check, or credit card, even
548	when that representative or employee is subsequently reimbursed
549	by the entity. In addition, exemptions provided to any entity by
550	this subsection do not inure to any transaction that is
551	otherwise taxable under this chapter unless the entity has
552	obtained a sales tax exemption certificate from the department
553	or the entity obtains or provides other documentation as
554	required by the department. Eligible purchases or leases made
555	with such a certificate must be in strict compliance with this
556	subsection and departmental rules, and any person who makes an
557	exempt purchase with a certificate that is not in strict
558	compliance with this subsection and the rules is liable for and
559	shall pay the tax. The department may adopt rules to administer
560	this subsection.
561	(d)  Feeds.--Feeds for poultry, ostriches, and livestock,
562	including racehorses and dairy cows, are exempt.
563	(w)  Certain newspaper, magazine, and newsletter
564	subscriptions, shoppers, and community newspapers.--Likewise
565	exempt are newspaper, magazine, and newsletter subscriptions in
566	which the product is delivered to the customer by mail. Also
567	exempt are free, circulated publications that are published on a
568	regular basis, the content of which is primarily advertising,
569	and that are distributed through the mail, home delivery, or
570	newsstands. The exemption for newspaper, magazine, and
571	newsletter subscriptions which is provided in this paragraph
572	applies only to subscriptions entered into after March 1, 1997.
573	(y)  Charter fishing vessels.--The charge for chartering
574	any boat or vessel, licensed under s. 379.354(7) for no more
575	than six customers and with the crew furnished, solely for the
576	purpose of fishing is exempt from the tax imposed under s.
577	212.04 or s. 212.05. The charge for chartering exclusively in
578	fresh water any boat or vessel carrying no more than six
579	customers per charter and with the crew furnished, solely for
580	the purpose of fishing, is exempt from the tax imposed under s.
581	212.04 or s. 212.05. These exemptions do This exemption does not
582	apply to any charge to enter or stay upon any "head-boat," party
583	boat, or other boat or vessel. Nothing in this paragraph shall
584	be construed to exempt any boat from sales or use tax upon the
585	purchase thereof except as provided in paragraph (t) and s.
586	212.05.
587	(ee)  Aircraft repair and maintenance labor charges.--There
588	shall be exempt from the tax imposed by this chapter all labor
589	charges for the repair and maintenance of an qualified aircraft,
590	aircraft of more than 15,000 pounds maximum certified takeoff
591	weight, and rotary wing aircraft of more than 10,000 pounds
592	maximum certified takeoff weight. Except as otherwise provided
593	in this chapter, charges for parts and equipment furnished in
594	connection with such labor charges are taxable.
595	(ss)  Aircraft sales or leases.--The sale or lease of a
596	qualified aircraft or an aircraft of more than 15,000 pounds
597	maximum certified takeoff weight for use by a common carrier is
598	exempt from the tax imposed by this chapter. As used in this
599	paragraph, "common carrier" means an airline operating under
600	Federal Aviation Administration regulations contained in Title
601	14, chapter I, part 121 or part 129 of the Code of Federal
602	Regulations.
603	(ggg)  Aircraft temporarily in the state.--
604	1.  An aircraft owned by a person who is not a resident of
605	this state is exempt from the use tax imposed under this chapter
606	if the aircraft enters and remains in this state for less than a
607	total of 21 days during the 6-month period after the date of
608	purchase. The temporary use of the aircraft and subsequent
609	removal from this state may be proven by invoices for fuel or
610	tie-down or hangar charges issued by out-of-state vendors or
611	suppliers or similar documentation that clearly and specifically
612	identifies the aircraft. The exemption provided by this
613	subparagraph shall be in addition to the provisions of
614	subparagraph 2. and s. 212.05(1)(a).
615	2.  An aircraft owned by a person who is not a resident of
616	this state is exempt from the use tax imposed under this chapter
617	if the aircraft enters or remains in this state exclusively for
618	purposes of flight training, repairs, alterations, refitting, or
619	modification. Such flight training, repairs, alterations,
620	refitting, or modification shall be supported by written
621	documentation issued by in-state vendors or suppliers which
622	clearly and specifically identifies the aircraft. The exemption
623	provided by this subparagraph shall be in addition to the
624	provisions of subparagraph 1. and s. 212.05(1)(a).
625	(hhh)  Fractional aircraft ownership programs.--Also exempt
626	from the tax imposed by this chapter is the sale or use of
627	aircraft primarily used in a fractional aircraft ownership
628	program. The exemption is not allowed unless the purchaser or
629	lessee furnishes the dealer with a certificate stating that the
630	lease or purchase to be exempted is for aircraft primarily used
631	in a fractional aircraft ownership program and that the
632	purchaser or lessee qualifies for the exemption. If a purchaser
633	or lessee makes tax-exempt purchases on a continual basis, the
634	purchaser or lessee may allow the dealer to keep the certificate
635	on file. The purchaser or lessee must inform the dealer that has
636	the certificate on file if the purchaser or lessee no longer
637	qualifies for the exemption. The department shall determine the
638	format of the certificate.
639	Section 8.  Section 212.0801, Florida Statutes, is
640	repealed.
641	Section 9.  Section 2 of chapter 2006-101, Laws of Florida,
642	is amended to read:
643	Section 2.  Notwithstanding the provisions of section 3 of
644	chapter 2000-345, Laws of Florida, as amended by section 55 of
645	chapter 2002-218, Laws of Florida, subsection (10) of s.
646	212.031, Florida Statutes, shall not stand repealed on July 1,
647	2006, as scheduled by such laws, but that subsection is revived
648	and readopted. Subsection (10) of s. 212.031, Florida Statutes,
649	is repealed July 1, 2009.
650	Section 10.  (1)  A tax levied under the provisions of
651	chapter 212, Florida Statutes, may not be collected on the sale
652	of:
653	(a)1.  Books, clothing, wallets, or bags, including
654	handbags, backpacks, fanny packs, and diaper bags, but excluding
655	briefcases, suitcases, and other garment bags, having a sales
656	price of $50 or less per item during the period from 12:01 a.m.,
657	August 8, 2009, through midnight, August 10, 2009.
658	2.  As used in this paragraph, the term:
659	a.  "Book" means a set of printed sheets bound together and
660	published in a volume. For purposes of this paragraph, the term
661	"book" does not include newspapers, magazines, or other
662	periodicals.
663	b.  "Clothing" means any article of wearing apparel,
664	including all footwear, except skis, swim fins, roller blades,
665	and skates, intended to be worn on or about the human body. For
666	purposes of this paragraph, the term "clothing" does not include
667	watches, watchbands, jewelry, umbrellas, or handkerchiefs.
668	(b)1.  School supplies having a sales price of $10 or less
669	per item during the period from 12:01 a.m., August 8, 2009,
670	through midnight, August 10, 2009.
671	2.  As used in this paragraph, the term "school supplies"
672	means pens, pencils, erasers, crayons, notebooks, notebook
673	filler paper, legal pads, composition books, poster paper,
674	scissors, cellophane tape, glue or paste, rulers, computer
675	disks, protractors, compasses, and calculators.
676	(2)  This section does not apply to sales within a theme
677	park or entertainment complex as defined in s. 509.013(9),
678	Florida Statutes, within a public lodging establishment as
679	defined in s. 509.013(4), Florida Statutes, or within an airport
680	as defined in s. 330.27(2), Florida Statutes.
681	(3)  The Department of Revenue may adopt emergency rules to
682	administer this section.
683	Section 11.  (1)  Effective upon this act becoming a law
684	and effective June 5, 2009, through June 7, 2009, the tax levied
685	under chapter 212, Florida Statutes, may not be collected on the
686	sale of:
687	(a)  Any portable self-powered light source selling for $20
688	or less.
689	(b)  Any portable self-powered radio, two-way radio, or
690	weatherband radio selling for $75 or less.
691	(c)  Any tarpaulin or other flexible waterproof sheeting
692	selling for $50 or less.
693	(d)  Any item normally sold as, or generally advertised as,
694	a ground anchor system or tie-down kit selling for $50 or less.
695	(e)  Any gas or diesel fuel tank selling for $25 or less.
696	(f)  Any package of AAA-cell, AA-cell, C-cell, D-cell, 6-
697	volt, or 9-volt batteries, excluding automobile and boat
698	batteries, selling for $30 or less.
699	(g)  Any cell phone battery selling for $60 or less or any
700	cell phone charger selling for $40 or less.
701	(h)  Any nonelectric food storage cooler selling for $30 or
702	less.
703	(i)  Any portable generator used to provide light or
704	communications or preserve food in the event of a power outage
705	selling for $1,000 or less.
706	(j)  Any storm shutter device selling for $200 or less. As
707	used in this paragraph, the term "storm shutter device" means
708	materials and products manufactured, rated, and marketed
709	specifically for the purpose of preventing window damage from
710	storms.
711	(k)  Any carbon monoxide detector selling for $75 or less.
712	(l)  Any reusable ice selling for $10 or less.
713	(m)  Any single product consisting of two or more of the
714	items listed in paragraphs (a)-(l) selling for $75 or less.
715	(2)  This section does not apply to sales within a public
716	lodging establishment as defined in s. 509.013(4), Florida
717	Statutes, within a theme park or entertainment complex as
718	defined in s. 509.013(9), Florida Statutes, or within an airport
719	as defined in s. 330.27(2), Florida Statutes.
720	(3)  The Department of Revenue may adopt rules pursuant to
721	ss. 120.536(1) and 120.54, Florida Statutes, to administer this
722	section.
723	Section 12.  For the 2008-2009 fiscal year, the sum of
724	$246,157 is appropriated from the General Revenue Fund to the
725	Department of Revenue for purposes of administering section 9 of
726	this act.
727	Section 13.  For the 2008-2009 fiscal year, the sum of
728	$308,810 is appropriated from the General Revenue Fund to the
729	Department of Revenue for purposes of administering section 10
730	of this act.
731	Section 14.  Except as otherwise provided, this act shall
732	take effect July 1, 2009.

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