Florida Senate - 2014                                    SB 1296
       
       
        
       By Senator Altman
       
       
       
       
       
       16-01232-14                                           20141296__
    1                        A bill to be entitled                      
    2         An act relating to the tax on sales, use, and other
    3         transactions; amending s. 212.08, F.S.; exempting all
    4         aircraft sales or leases from the sales and use tax;
    5         providing an effective date.
    6          
    7  Be It Enacted by the Legislature of the State of Florida:
    8  
    9         Section 1. Paragraph (ss) of subsection (7) of section
   10  212.08, Florida Statutes, is amended to read:
   11         212.08 Sales, rental, use, consumption, distribution, and
   12  storage tax; specified exemptions.—The sale at retail, the
   13  rental, the use, the consumption, the distribution, and the
   14  storage to be used or consumed in this state of the following
   15  are hereby specifically exempt from the tax imposed by this
   16  chapter.
   17         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   18  entity by this chapter do not inure to any transaction that is
   19  otherwise taxable under this chapter when payment is made by a
   20  representative or employee of the entity by any means,
   21  including, but not limited to, cash, check, or credit card, even
   22  when that representative or employee is subsequently reimbursed
   23  by the entity. In addition, exemptions provided to any entity by
   24  this subsection do not inure to any transaction that is
   25  otherwise taxable under this chapter unless the entity has
   26  obtained a sales tax exemption certificate from the department
   27  or the entity obtains or provides other documentation as
   28  required by the department. Eligible purchases or leases made
   29  with such a certificate must be in strict compliance with this
   30  subsection and departmental rules, and any person who makes an
   31  exempt purchase with a certificate that is not in strict
   32  compliance with this subsection and the rules is liable for and
   33  shall pay the tax. The department may adopt rules to administer
   34  this subsection.
   35         (ss) Aircraft sales or leases.—The sale or lease of a
   36  qualified aircraft or an aircraft of more than 15,000 pounds
   37  maximum certified takeoff weight for use by a common carrier is
   38  exempt from the tax imposed by this chapter. As used in this
   39  paragraph, “common carrier” means an airline operating under
   40  Federal Aviation Administration regulations contained in Title
   41  14, chapter I, part 121 or part 129 of the Code of Federal
   42  Regulations.
   43         Section 2. This act shall take effect July 1, 2014.