Florida Senate - 2012                             CS for SB 1384
       By the Committee on Budget Subcommittee on Finance and Tax; and
       Senator Bennett
       593-03836-12                                          20121384c1
    1                        A bill to be entitled                      
    2         An act relating to taxes; amending s. 196.199, F.S.;
    3         providing an exemption from intangible tax for lessees
    4         performing a governmental, municipal, or public
    5         purpose or function; amending s. 212.08, F.S.;
    6         expanding exemptions from the sales and use tax on
    7         labor and parts and equipment used in aircraft repairs
    8         on certain aircraft weighing more than 2,000 pounds;
    9         providing for retroactive application of certain
   10         provisions of the act and clarifying that such
   11         provisions are remedial and do not create a right to a
   12         refund; providing effective dates.
   14  Be It Enacted by the Legislature of the State of Florida:
   16         Section 1. Paragraph (a) of subsection (2) of section
   17  196.199, Florida Statutes, is amended to read:
   18         196.199 Government property exemption.—
   19         (2) Property owned by the following governmental units but
   20  used by nongovernmental lessees shall only be exempt from
   21  taxation under the following conditions:
   22         (a) Leasehold interests in property of the United States,
   23  of the state or any of its several political subdivisions, or of
   24  municipalities, agencies, authorities, and other public bodies
   25  corporate of the state shall be exempt from ad valorem taxation
   26  and the intangible tax referenced in paragraph (b) only when the
   27  lessee serves or performs a governmental, municipal, or public
   28  purpose or function, as defined in s. 196.012(6). In all such
   29  cases, all other interests in the leased property shall also be
   30  exempt from ad valorem taxation. However, a leasehold interest
   31  in property of the state may not be exempted from ad valorem
   32  taxation when a nongovernmental lessee uses such property for
   33  the operation of a multipurpose hazardous waste treatment
   34  facility.
   35         Section 2. Paragraphs (ee) and (rr) of subsection (7) of
   36  section 212.08, Florida Statutes, are amended to read:
   37         212.08 Sales, rental, use, consumption, distribution, and
   38  storage tax; specified exemptions.—The sale at retail, the
   39  rental, the use, the consumption, the distribution, and the
   40  storage to be used or consumed in this state of the following
   41  are hereby specifically exempt from the tax imposed by this
   42  chapter.
   43         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   44  entity by this chapter do not inure to any transaction that is
   45  otherwise taxable under this chapter when payment is made by a
   46  representative or employee of the entity by any means,
   47  including, but not limited to, cash, check, or credit card, even
   48  when that representative or employee is subsequently reimbursed
   49  by the entity. In addition, exemptions provided to any entity by
   50  this subsection do not inure to any transaction that is
   51  otherwise taxable under this chapter unless the entity has
   52  obtained a sales tax exemption certificate from the department
   53  or the entity obtains or provides other documentation as
   54  required by the department. Eligible purchases or leases made
   55  with such a certificate must be in strict compliance with this
   56  subsection and departmental rules, and any person who makes an
   57  exempt purchase with a certificate that is not in strict
   58  compliance with this subsection and the rules is liable for and
   59  shall pay the tax. The department may adopt rules to administer
   60  this subsection.
   61         (ee) Aircraft repair and maintenance labor charges.—There
   62  shall be exempt from the tax imposed by this chapter all labor
   63  charges for the repair and maintenance of qualified aircraft,
   64  aircraft of more than 2,000 15,000 pounds maximum certified
   65  takeoff weight, and rotary wing aircraft of more than 10,000
   66  pounds maximum certified takeoff weight. Except as otherwise
   67  provided in this chapter, charges for parts and equipment
   68  furnished in connection with such labor charges are taxable.
   69         (rr) Equipment used in aircraft repair and maintenance.
   70  There shall be exempt from the tax imposed by this chapter
   71  replacement engines, parts, and equipment used in the repair or
   72  maintenance of qualified aircraft, aircraft of more than 2,000
   73  15,000 pounds maximum certified takeoff weight, and rotary wing
   74  aircraft of more than 10,300 pounds maximum certified takeoff
   75  weight, when such parts or equipment are installed on such
   76  aircraft that is being repaired or maintained in this state.
   77         Section 3. The amendment to s. 196.199, Florida Statutes,
   78  made by this act shall take effect upon this act becoming a law
   79  and shall apply retroactively to all governmental leaseholds in
   80  existence as of January 1, 2011. This section is intended to be
   81  remedial in nature and does not create a right to a refund or
   82  require any governmental entity to refund any tax, penalty, or
   83  interest remitted to the Department of Revenue before the
   84  effective date of this act.
   85         Section 4. Except as otherwise expressly provided in this
   86  act and except for this section, which shall take effect upon
   87  this act becoming a law, this act shall take effect July 1,
   88  2012.