Florida SB 1512: Space Florida

Bill Text

1512 
Space Florida 
2026-01-08T11:28:47Z 
Revising the definition of the term “governmental purpose”; providing that certain property being used by a nongovernmental lessee pursuant to a project authorized by the Space Florida board of directors is deemed to perform an essential governmental purpose and is exempt from taxation; exempting from the sales and use tax certain tangible personal property leased to private entities; providing that Space Florida is not subject to certain provisions, etc. 
Original Filed Version 
2026 
S 
2026-07-01T00:00:00Z 
GB 
General Bill 
__ 

 Florida Senate - 2026 SB 1512 

 By Senator Burgess 

 23-00788A-26 20261512__ 
 1 A bill to be entitled 
 2 An act relating to Space Florida; amending s. 196.012, 
 3 F.S.; revising the definition of the term 
 4 “governmental purpose”; providing that certain 
 5 property being used by a nongovernmental lessee 
 6 pursuant to a project authorized by the Space Florida 
 7 board of directors is deemed to perform an essential 
 8 governmental purpose and is exempt from taxation; 
 9 reordering and amending s. 212.08, F.S.; exempting 
 10 from the sales and use tax certain tangible personal 
 11 property leased to private entities; authorizing the 
 12 Department of Revenue to adopt rules; amending s. 
 13 331.302, F.S.; providing that Space Florida is not 
 14 subject to certain provisions; requiring Space Florida 
 15 to maintain a specified attestation in its records 
 16 under certain circumstances; providing an effective 
 17 date. 
 18 
 19 Be It Enacted by the Legislature of the State of Florida: 
 20 
 21 Section 1. Subsection (6) of section 196.012, Florida 
 22 Statutes, is amended to read: 
 23 196.012 Definitions.—For the purpose of this chapter, the 
 24 following terms are defined as follows, except where the context 
 25 clearly indicates otherwise: 
 26 (6) Governmental, municipal, or public purpose or function 
 27 is shall be deemed to be served or performed when the lessee 
 28 under any leasehold interest created in property of the United 
 29 States, the state or any of its political subdivisions, or any 
 30 municipality, agency, special district, authority, or other 
 31 public body corporate of the state is demonstrated to perform a 
 32 function or serve a governmental purpose which could properly be 
 33 performed or served by an appropriate governmental unit or which 
 34 is demonstrated to perform a function or serve a purpose which 
 35 would otherwise be a valid subject for the allocation of public 
 36 funds. For purposes of the preceding sentence, an activity 
 37 undertaken by a lessee which is permitted under the terms of its 
 38 lease of real property designated as an aviation area on an 
 39 airport layout plan which has been approved by the Federal 
 40 Aviation Administration and which real property is used for the 
 41 administration, operation, business offices and activities 
 42 related specifically thereto in connection with the conduct of 
 43 an aircraft full service fixed base operation which provides 
 44 goods and services to the general aviation public in the 
 45 promotion of air commerce is shall be deemed an activity which 
 46 serves a governmental, municipal, or public purpose or function. 
 47 Any activity undertaken by a lessee which is permitted under the 
 48 terms of its lease of real property designated as a public 
 49 airport as defined in s. 332.004(14) by municipalities, 
 50 agencies, special districts, authorities, or other public bodies 
 51 corporate and public bodies politic of the state, a spaceport as 
 52 defined in s. 331.303, or which is located in a deepwater port 
 53 identified in s. 403.021(9)(b) and owned by one of the foregoing 
 54 governmental units, subject to a leasehold or other possessory 
 55 interest of a nongovernmental lessee that is deemed to perform 
 56 an aviation, airport, aerospace, maritime, or port purpose or 
 57 operation shall be deemed an activity that serves a 
 58 governmental, municipal, or public purpose. The use by a lessee, 
 59 licensee, or management company of real property or a portion 
 60 thereof as a convention center, visitor center, sports facility 
 61 with permanent seating, concert hall, arena, stadium, park, or 
 62 beach is deemed a use that serves a governmental, municipal, or 
 63 public purpose or function when access to the property is open 
 64 to the general public with or without a charge for admission. If 
 65 property deeded to a municipality by the United States is 
 66 subject to a requirement that the Federal Government must, 
 67 through a schedule established by the Secretary of the Interior, 
 68 determine that the property is being maintained for public 
 69 historic preservation, park, or recreational purposes and that 
 70 if those conditions are not met, the property will revert back 
 71 to the Federal Government, then such property is shall be deemed 
 72 to serve a municipal or public purpose. Th