Florida Senate - 2025                        COMMITTEE AMENDMENT
       Bill No. SB 266
       
       
       
       
       
       
                                Ì2469603Î246960                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/13/2025           .                                
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       The Committee on Transportation (Harrell) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 38 - 40
    4  and insert:
    5  aircraft.—
    6         1. The sale of eVTOL aircraft from a manufacturer to an
    7  operator is exempt from the tax imposed by this chapter.
    8         2. As used in this paragraph, the term:
    9         a. “Electric vertical takeoff and landing aircraft” or
   10  “eVTOL aircraft” means a machine or device that is powered by an
   11  electric propulsion system that draws current from rechargeable
   12  storage batteries, fuel cells, or other sources of electrical
   13  current; is designed for the transportation of persons; and is
   14  capable of flight, vertical takeoff, vertical landing, and
   15  horizontal motion. The term does not include a drone as defined
   16  in s. 934.50(2).
   17         b. “Operator” means a person who is authorized as an
   18  operator under 14 C.F.R. part 119 or 14 C.F.R. part 125.
   19         c. “Sale” has the same meaning as in s. 212.02(15)(a).
   20  ================= T I T L E  A M E N D M E N T ================
   21  And the title is amended as follows:
   22         Delete lines 4 - 7
   23  and insert:
   24         F.S.; exempting from the state sales tax the sale of
   25         electric vertical takeoff and landing (eVTOL) aircraft
   26         by a manufacturer to an operator; defining terms;
   27         providing an effective date.