Bill Text: FL S0220 | 2010 | Regular Session | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Tax On Sales, Use, and Other Transactions [WPSC]

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2010-04-30 - Placed on Special Order Calendar; Was taken up -SJ 01141; Substituted CS/HB 173 -SJ 01141; Laid on Table, companion bill(s) passed, see CS/HB 173 (Ch. 2010-128), CS/SB 1752 (Ch. 2010-147) -SJ 01141 [S0220 Detail]

Download: Florida-2010-S0220-Introduced.html

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Florida Senate - 2010                                     SB 220 
 
By Senator Fasano 
11-00297-10                                            2010220__ 
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.; providing an 
4         exemption from the use tax for an aircraft that 
5         temporarily enters the state or is temporarily in the 
6         state for certain purposes; requiring documentation 
7         that identifies the aircraft in order to qualify for 
8         the exemption; providing that the exemption is in 
9         addition to certain other provisions; providing an 
10         effective date. 
11 
12  Be It Enacted by the Legislature of the State of Florida: 
13 
14         Section 1. Paragraph (ggg) is added to subsection (7) of 
15  section 212.08, Florida Statutes, to read: 
16         212.08 Sales, rental, use, consumption, distribution, and 
17  storage tax; specified exemptions.—The sale at retail, the 
18  rental, the use, the consumption, the distribution, and the 
19  storage to be used or consumed in this state of the following 
20  are hereby specifically exempt from the tax imposed by this 
21  chapter. 
22         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any 
23  entity by this chapter do not inure to any transaction that is 
24  otherwise taxable under this chapter when payment is made by a 
25  representative or employee of the entity by any means, 
26  including, but not limited to, cash, check, or credit card, even 
27  when that representative or employee is subsequently reimbursed 
28  by the entity. In addition, exemptions provided to any entity by 
29  this subsection do not inure to any transaction that is 
30  otherwise taxable under this chapter unless the entity has 
31  obtained a sales tax exemption certificate from the department 
32  or the entity obtains or provides other documentation as 
33  required by the department. Eligible purchases or leases made 
34  with such a certificate must be in strict compliance with this 
35  subsection and departmental rules, and any person who makes an 
36  exempt purchase with a certificate that is not in strict 
37  compliance with this subsection and the rules is liable for and 
38  shall pay the tax. The department may adopt rules to administer 
39  this subsection. 
40         (ggg) Aircraft temporarily in the state.— 
41         1. An aircraft owned by a nonresident is exempt from the 
42  use tax imposed under this chapter if the aircraft enters and 
43  remains in this state for less than a total of 21 days during 
44  the 6-month period after the date of purchase. The temporary use 
45  of the aircraft and subsequent removal from this state may be 
46  proven by invoices for fuel, tie-down, or hangar charges issued 
47  by out-of-state vendors or suppliers or similar documentation 
48  that clearly and specifically identifies the aircraft. The 
49  exemption created by this subparagraph is in addition to the 
50  exemptions provided in subparagraph 2. and s. 212.05(1)(a). 
51         2. An aircraft owned by a nonresident is exempt from the 
52  use tax imposed under this chapter if the aircraft enters or 
53  remains in this state exclusively for the purpose of flight 
54  training, repairs, alterations, refitting, or modification. Such 
55  purposes must be supported by written documentation issued by 
56  in-state vendors or suppliers which clearly and specifically 
57  identifies the aircraft. The exemption created by this 
58  subparagraph is in addition to the exemptions provided in 
59  subparagraph 1. and s. 212.05(1)(a). 
60         Section 2. This act shall take effect July 1, 2010.