Florida Senate - 2012                        COMMITTEE AMENDMENT
       Bill No. SB 1108
       
       
       
       
       
       
                                Barcode 196966                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: FAV            .                                
                  02/02/2012           .                                
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       The Committee on Commerce and Tourism (Montford) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Paragraph (hhh) is added to subsection (7) of
    6  section 212.08, Florida Statutes, to read:
    7         212.08 Sales, rental, use, consumption, distribution, and
    8  storage tax; specified exemptions.—The sale at retail, the
    9  rental, the use, the consumption, the distribution, and the
   10  storage to be used or consumed in this state of the following
   11  are hereby specifically exempt from the tax imposed by this
   12  chapter.
   13         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   14  entity by this chapter do not inure to any transaction that is
   15  otherwise taxable under this chapter when payment is made by a
   16  representative or employee of the entity by any means,
   17  including, but not limited to, cash, check, or credit card, even
   18  when that representative or employee is subsequently reimbursed
   19  by the entity. In addition, exemptions provided to any entity by
   20  this subsection do not inure to any transaction that is
   21  otherwise taxable under this chapter unless the entity has
   22  obtained a sales tax exemption certificate from the department
   23  or the entity obtains or provides other documentation as
   24  required by the department. Eligible purchases or leases made
   25  with such a certificate must be in strict compliance with this
   26  subsection and departmental rules, and any person who makes an
   27  exempt purchase with a certificate that is not in strict
   28  compliance with this subsection and the rules is liable for and
   29  shall pay the tax. The department may adopt rules to administer
   30  this subsection.
   31         (hhh) Items used in manufacturing and fabricating aircraft
   32  and gas turbine engines.—Chemicals, machinery, parts, and
   33  equipment used and consumed in the manufacture or fabrication of
   34  aircraft engines and gas turbine engines, including cores,
   35  electrical discharge machining (EDM) supplies, brass electrodes,
   36  ceramic guides, reamers, grinding and deburring wheels, Norton
   37  vortex wheels, argon, nitrogen, helium, fluid abrasive cutters,
   38  solvents and soaps, boroscopes, penetrants, patterns, dies, and
   39  molds consumed in the production of castings are exempt from the
   40  tax imposed by this chapter.
   41         Section 2. This act shall take effect July 1, 2012.
   42  
   43  ================= T I T L E  A M E N D M E N T ================
   44         And the title is amended as follows:
   45         Delete everything before the enacting clause
   46  and insert:
   47                        A bill to be entitled                      
   48         An act relating to exemptions from the tax on sales,
   49         use, and other transactions; amending s. 212.08, F.S.;
   50         exempting certain items used to manufacture, produce,
   51         or modify aircraft engines and gas turbine engines and
   52         parts from the tax on sales, use, and other
   53         transactions; providing an effective date.