Florida Senate - 2015                                     SB 712
       By Senator Altman
       16-00575-15                                            2015712__
    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, rather than the sales or
    5         leases of certain aircraft, from the sales and use
    6         tax; deleting the definition of the term “common
    7         carrier” to conform to changes made by the act;
    8         amending s. 212.0801, F.S.; conforming provisions to
    9         changes made by the act; providing an effective date.
   11  Be It Enacted by the Legislature of the State of Florida:
   13         Section 1. Paragraph (ss) of subsection (7) of section
   14  212.08, Florida Statutes, is amended to read:
   15         212.08 Sales, rental, use, consumption, distribution, and
   16  storage tax; specified exemptions.—The sale at retail, the
   17  rental, the use, the consumption, the distribution, and the
   18  storage to be used or consumed in this state of the following
   19  are hereby specifically exempt from the tax imposed by this
   20  chapter.
   21         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   22  entity by this chapter do not inure to any transaction that is
   23  otherwise taxable under this chapter when payment is made by a
   24  representative or employee of the entity by any means,
   25  including, but not limited to, cash, check, or credit card, even
   26  when that representative or employee is subsequently reimbursed
   27  by the entity. In addition, exemptions provided to any entity by
   28  this subsection do not inure to any transaction that is
   29  otherwise taxable under this chapter unless the entity has
   30  obtained a sales tax exemption certificate from the department
   31  or the entity obtains or provides other documentation as
   32  required by the department. Eligible purchases or leases made
   33  with such a certificate must be in strict compliance with this
   34  subsection and departmental rules, and any person who makes an
   35  exempt purchase with a certificate that is not in strict
   36  compliance with this subsection and the rules is liable for and
   37  shall pay the tax. The department may adopt rules to administer
   38  this subsection.
   39         (ss) Aircraft sales or leases.—The sale or lease of a
   40  qualified aircraft or an aircraft of more than 15,000 pounds
   41  maximum certified takeoff weight for use by a common carrier is
   42  exempt from the tax imposed by this chapter. As used in this
   43  paragraph, “common carrier” means an airline operating under
   44  Federal Aviation Administration regulations contained in Title
   45  14, chapter I, part 121 or part 129 of the Code of Federal
   46  Regulations.
   47         Section 2. Section 212.0801, Florida Statutes, is amended
   48  to read:
   49         212.0801 Qualified aircraft exemption.—To be eligible to
   50  receive an exemption under s. 212.08(7)(ee) or (7)(rr) s.
   51  212.08(7) for the repair or maintenance of a qualified aircraft,
   52  a purchaser of the repair or maintenance or lessee must offer,
   53  in writing, to participate in a flight training and research
   54  program with two or more universities based in this state which
   55  offer graduate programs in aeronautical or aerospace engineering
   56  and offer flight training through a school of aeronautics or
   57  college of aviation. The purchaser or lessee shall forward a
   58  copy of the written offer to the department of Revenue. An No
   59  exemption provided in this chapter for the lease, purchase,
   60  repair, or maintenance of a qualified aircraft may not shall be
   61  allowed unless the purchaser or lessee furnishes the dealer with
   62  a certificate stating that the lease, purchase, repair, or
   63  maintenance to be exempted is for the exclusive use of the
   64  purchaser or lessee of a qualified aircraft and that the
   65  purchaser or lessee otherwise qualifies for the exemption as
   66  provided in this section. If a purchaser or lessee makes tax
   67  exempt purchases of repairs or maintenance for qualified
   68  aircraft or leases a qualified aircraft on a continual basis,
   69  the purchaser or lessee may tender the certificate once and
   70  allow the dealer to keep a certificate on file. The purchaser or
   71  lessee shall inform the dealer that has a certificate on file
   72  when the purchaser or lessee no longer qualifies for the
   73  exemption. The department shall determine the format of the
   74  certificate.
   75         Section 3. This act shall take effect July 1, 2015.