Bill Text: FL S0712 | 2015 | Regular Session | Introduced
Bill Title: Tax on Sales, Use, and Other Transactions
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2015-05-01 - Died in Finance and Tax [S0712 Detail]
Download: Florida-2015-S0712-Introduced.html
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. 10 11 Be It Enacted by the Legislature of the State of Florida: 12 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 ofa40qualified aircraft oran aircraftof more than 15,000 pounds41maximum certified takeoff weight for use by a common carrieris 42 exempt from the tax imposed by this chapter.As used in this43paragraph, “common carrier” means an airline operating under44Federal Aviation Administration regulations contained in Title4514, chapter I, part 121 or part 129 of the Code of Federal46Regulations.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.51212.08(7)for the repair or maintenance of a qualified aircraft, 52 a purchaser of the repair or maintenanceor lesseemust 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 purchaseror lesseeshall forward a 58 copy of the written offer to the departmentof Revenue. AnNo59 exemption provided in this chapter for thelease, purchase,60 repair,or maintenance of a qualified aircraft may notshallbe 61 allowed unless the purchaserorlesseefurnishes the dealer with 62 a certificate stating that thelease, purchase,repair,or 63 maintenance to be exempted is for the exclusive use of the 64 purchaseror lessee of a qualified aircraftand that the 65 purchaserorlesseeotherwise qualifies for the exemption as 66 provided in this section. If a purchaserorlesseemakes tax 67 exempt purchases of repairs or maintenance for qualified 68 aircraftor leases a qualified aircrafton a continual basis, 69 the purchaseror lesseemay tender the certificate once and 70 allow the dealer to keep a certificate on file. The purchaseror71lesseeshall inform the dealer that has a certificate on file 72 when the purchaseror lesseeno 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.