Florida SB 1546: Sales and Use Tax on Aircraft

Bill Text

1546 
Sales and Use Tax on Aircraft 
2020-01-08T09:58:53Z 
Exempting all aircraft sales and leases, rather than the sales and leases of certain aircraft, from the sales and use tax, etc. 
Original Filed Version 
2020 
S 
2020-07-01T00:00:00Z 
GB 
General Bill 
__ 

 Florida Senate - 2020 SB 1546 

 By Senator Baxley 

 12-00756A-20 20201546__ 
 1 A bill to be entitled 
 2 An act relating to the sales and use tax on aircraft; 
 3 amending s. 212.08, F.S.; exempting all aircraft sales 
 4 and leases, rather than the sales and leases of 
 5 certain aircraft, from the sales and use tax; deleting 
 6 the definition of the term “common carrier” to conform 
 7 to changes made by the act; providing an effective 
 8 date. 
 9 
 10 Be It Enacted by the Legislature of the State of Florida: 
 11 
 12 Section 1. Paragraph (ss) of subsection (7) of section 
 13 212.08, Florida Statutes, is amended to read: 
 14 212.08 Sales, rental, use, consumption, distribution, and 
 15 storage tax; specified exemptions.—The sale at retail, the 
 16 rental, the use, the consumption, the distribution, and the 
 17 storage to be used or consumed in this state of the following 
 18 are hereby specifically exempt from the tax imposed by this 
 19 chapter. 
 20 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any 
 21 entity by this chapter do not inure to any transaction that is 
 22 otherwise taxable under this chapter when payment is made by a 
 23 representative or employee of the entity by any means, 
 24 including, but not limited to, cash, check, or credit card, even 
 25 when that representative or employee is subsequently reimbursed 
 26 by the entity. In addition, exemptions provided to any entity by 
 27 this subsection do not inure to any transaction that is 
 28 otherwise taxable under this chapter unless the entity has 
 29 obtained a sales tax exemption certificate from the department 
 30 or the entity obtains or provides other documentation as 
 31 required by the department. Eligible purchases or leases made 
 32 with such a certificate must be in strict compliance with this 
 33 subsection and departmental rules, and any person who makes an 
 34 exempt purchase with a certificate that is not in strict 
 35 compliance with this subsection and the rules is liable for and 
 36 shall pay the tax. The department may adopt rules to administer 
 37 this subsection. 
 38 (ss) Aircraft sales or leases.—The sale or lease of a 
 39 qualified aircraft or an aircraft of more than 15,000 pounds 
 40 maximum certified takeoff weight for use by a common carrier is 
 41 exempt from the tax imposed by this chapter. As used in this 
 42 paragraph, “common carrier” means an airline operating under 
 43 Federal Aviation Administration regulations contained in Title 
 44 14, chapter I, part 121 or part 129 of the Code of Federal 
 45 Regulations. 
 46 Section 2. This act shall take effect July 1, 2020.