Florida Senate - 2012                        COMMITTEE AMENDMENT
       Bill No. SB 1384
                                Barcode 343760                          
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  02/24/2012           .                                

       The Committee on Budget Subcommittee on Finance and Tax (Altman)
       recommended the following:
    1         Senate Amendment (with title amendment)
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Paragraph (a) of subsection (2) of section
    6  196.199, Florida Statutes, is amended to read:
    7         196.199 Government property exemption.—
    8         (2) Property owned by the following governmental units but
    9  used by nongovernmental lessees shall only be exempt from
   10  taxation under the following conditions:
   11         (a) Leasehold interests in property of the United States,
   12  of the state or any of its several political subdivisions, or of
   13  municipalities, agencies, authorities, and other public bodies
   14  corporate of the state shall be exempt from ad valorem taxation
   15  and the intangible tax referenced in paragraph (b) only when the
   16  lessee serves or performs a governmental, municipal, or public
   17  purpose or function, as defined in s. 196.012(6). In all such
   18  cases, all other interests in the leased property shall also be
   19  exempt from ad valorem taxation. However, a leasehold interest
   20  in property of the state may not be exempted from ad valorem
   21  taxation when a nongovernmental lessee uses such property for
   22  the operation of a multipurpose hazardous waste treatment
   23  facility.
   24         Section 2. Paragraphs (ee) and (rr) of subsection (7) of
   25  section 212.08, Florida Statutes, are amended to read:
   26         212.08 Sales, rental, use, consumption, distribution, and
   27  storage tax; specified exemptions.—The sale at retail, the
   28  rental, the use, the consumption, the distribution, and the
   29  storage to be used or consumed in this state of the following
   30  are hereby specifically exempt from the tax imposed by this
   31  chapter.
   32         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   33  entity by this chapter do not inure to any transaction that is
   34  otherwise taxable under this chapter when payment is made by a
   35  representative or employee of the entity by any means,
   36  including, but not limited to, cash, check, or credit card, even
   37  when that representative or employee is subsequently reimbursed
   38  by the entity. In addition, exemptions provided to any entity by
   39  this subsection do not inure to any transaction that is
   40  otherwise taxable under this chapter unless the entity has
   41  obtained a sales tax exemption certificate from the department
   42  or the entity obtains or provides other documentation as
   43  required by the department. Eligible purchases or leases made
   44  with such a certificate must be in strict compliance with this
   45  subsection and departmental rules, and any person who makes an
   46  exempt purchase with a certificate that is not in strict
   47  compliance with this subsection and the rules is liable for and
   48  shall pay the tax. The department may adopt rules to administer
   49  this subsection.
   50         (ee) Aircraft repair and maintenance labor charges.—There
   51  shall be exempt from the tax imposed by this chapter all labor
   52  charges for the repair and maintenance of qualified aircraft,
   53  aircraft of more than 2,000 15,000 pounds maximum certified
   54  takeoff weight, and rotary wing aircraft of more than 10,000
   55  pounds maximum certified takeoff weight. Except as otherwise
   56  provided in this chapter, charges for parts and equipment
   57  furnished in connection with such labor charges are taxable.
   58         (rr) Equipment used in aircraft repair and maintenance.
   59  There shall be exempt from the tax imposed by this chapter
   60  replacement engines, parts, and equipment used in the repair or
   61  maintenance of qualified aircraft, aircraft of more than 2,000
   62  15,000 pounds maximum certified takeoff weight, and rotary wing
   63  aircraft of more than 10,300 pounds maximum certified takeoff
   64  weight, when such parts or equipment are installed on such
   65  aircraft that is being repaired or maintained in this state.
   66         Section 3. The amendment to s. 196.199, Florida Statutes,
   67  made by this act shall take effect upon this act becoming a law
   68  and shall apply retroactively to all governmental leaseholds in
   69  existence as of January 1, 2011. This section is intended to be
   70  remedial in nature and does not create a right to a refund or
   71  require any governmental entity to refund any tax, penalty, or
   72  interest remitted to the Department of Revenue before the
   73  effective date of this act.
   74         Section 4. Except as otherwise expressly provided in this
   75  act and except for this section, which shall take effect upon
   76  this act becoming a law, this act shall take effect July 1,
   77  2012.
   79  ================= T I T L E  A M E N D M E N T ================
   80         And the title is amended as follows:
   81         Delete everything before the enacting clause
   82  and insert:
   83                        A bill to be entitled                      
   84         An act relating to taxes; amending s. 196.199, F.S.;
   85         providing an exemption from intangible tax for lessees
   86         performing a governmental, municipal, or public
   87         purpose or function; amending s. 212.08, F.S.;
   88         expanding exemptions from the sales and use tax on
   89         labor and parts and equipment used in aircraft repairs
   90         on certain aircraft weighing more than 2,000 pounds;
   91         providing for retroactive application of certain
   92         provisions of the act and clarifying that such
   93         provisions are remedial and do not create a right to a
   94         refund; providing effective dates.