Florida Senate - 2012                                    SB 1384
       By Senator Bennett
       21-01060-12                                           20121384__
    1                        A bill to be entitled                      
    2         An act relating to taxes; amending s. 212.08, F.S.;
    3         expanding exemptions from the sales and use tax on
    4         labor and parts and equipment used in aircraft repairs
    5         on certain aircraft weighing more than 2,000 pounds;
    6         providing an effective date.
    8  Be It Enacted by the Legislature of the State of Florida:
   10         Section 1. Paragraphs (ee) and (rr) of subsection (7) of
   11  section 212.08, Florida Statutes, are amended to read:
   12         212.08 Sales, rental, use, consumption, distribution, and
   13  storage tax; specified exemptions.—The sale at retail, the
   14  rental, the use, the consumption, the distribution, and the
   15  storage to be used or consumed in this state of the following
   16  are hereby specifically exempt from the tax imposed by this
   17  chapter.
   18         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   19  entity by this chapter do not inure to any transaction that is
   20  otherwise taxable under this chapter when payment is made by a
   21  representative or employee of the entity by any means,
   22  including, but not limited to, cash, check, or credit card, even
   23  when that representative or employee is subsequently reimbursed
   24  by the entity. In addition, exemptions provided to any entity by
   25  this subsection do not inure to any transaction that is
   26  otherwise taxable under this chapter unless the entity has
   27  obtained a sales tax exemption certificate from the department
   28  or the entity obtains or provides other documentation as
   29  required by the department. Eligible purchases or leases made
   30  with such a certificate must be in strict compliance with this
   31  subsection and departmental rules, and any person who makes an
   32  exempt purchase with a certificate that is not in strict
   33  compliance with this subsection and the rules is liable for and
   34  shall pay the tax. The department may adopt rules to administer
   35  this subsection.
   36         (ee) Aircraft repair and maintenance labor charges.—There
   37  shall be exempt from the tax imposed by this chapter all labor
   38  charges for the repair and maintenance of qualified aircraft,
   39  aircraft of more than 2,000 15,000 pounds maximum certified
   40  takeoff weight, and rotary wing aircraft of more than 10,000
   41  pounds maximum certified takeoff weight. Except as otherwise
   42  provided in this chapter, charges for parts and equipment
   43  furnished in connection with such labor charges are taxable.
   44         (rr) Equipment used in aircraft repair and maintenance.
   45  There shall be exempt from the tax imposed by this chapter
   46  replacement engines, parts, and equipment used in the repair or
   47  maintenance of qualified aircraft, aircraft of more than 2,000
   48  15,000 pounds maximum certified takeoff weight, and rotary wing
   49  aircraft of more than 10,300 pounds maximum certified takeoff
   50  weight, when such parts or equipment are installed on such
   51  aircraft that is being repaired or maintained in this state.
   52         Section 2. This act shall take effect July 1, 2012.