Florida Senate - 2012                                    SB 1108
       
       
       
       By Senator Altman
       
       
       
       
       24-01017-12                                           20121108__
    1                        A bill to be entitled                      
    2         An act relating to tax exemptions; amending s. 212.08,
    3         F.S.; providing an exemption from the tax imposed by
    4         ch. 212, F.S., for chemicals, machinery, parts, and
    5         equipment used and consumed in the manufacture and
    6         fabrication of aircraft and gas turbine engines and in
    7         the production of castings; providing an effective
    8         date.
    9  
   10  Be It Enacted by the Legislature of the State of Florida:
   11  
   12         Section 1. Paragraphs (hhh) and (iii) are added to
   13  subsection (7) of section 212.08, Florida Statutes, to read:
   14         212.08 Sales, rental, use, consumption, distribution, and
   15  storage tax; specified exemptions.—The sale at retail, the
   16  rental, the use, the consumption, the distribution, and the
   17  storage to be used or consumed in this state of the following
   18  are hereby specifically exempt from the tax imposed by this
   19  chapter.
   20         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   21  entity by this chapter do not inure to any transaction that is
   22  otherwise taxable under this chapter when payment is made by a
   23  representative or employee of the entity by any means,
   24  including, but not limited to, cash, check, or credit card, even
   25  when that representative or employee is subsequently reimbursed
   26  by the entity. In addition, exemptions provided to any entity by
   27  this subsection do not inure to any transaction that is
   28  otherwise taxable under this chapter unless the entity has
   29  obtained a sales tax exemption certificate from the department
   30  or the entity obtains or provides other documentation as
   31  required by the department. Eligible purchases or leases made
   32  with such a certificate must be in strict compliance with this
   33  subsection and departmental rules, and any person who makes an
   34  exempt purchase with a certificate that is not in strict
   35  compliance with this subsection and the rules is liable for and
   36  shall pay the tax. The department may adopt rules to administer
   37  this subsection.
   38         (hhh) Aircraft and gas turbine engines.—Chemicals,
   39  machinery, parts, and equipment used and consumed in the
   40  manufacture and fabrication of aircraft and gas turbine engines,
   41  including cores, electrical discharge machining supplies, brass
   42  electrodes, ceramic guides, grinding reamers, and deburring
   43  wheels, are exempt from the tax imposed by this chapter.
   44         (iii) Castings.—Chemicals, machinery, parts, and equipment
   45  used and consumed in the production of castings, including
   46  Norton vortex wheels, argon, nitrogen, helium, fluid abrasive
   47  cutters, solvents and soaps, borescopes, penetrants, patterns,
   48  dyes, and molds, are exempt from the tax imposed by this
   49  chapter.
   50         Section 2. This act shall take effect July 1, 2012.