Bill Text: FL S0432 | 2013 | Regular Session | Introduced
Bill Title: Tax Exemptions
Spectrum: Partisan Bill (Republican 2-0)
Status: (Failed) 2013-05-03 - Died in Appropriations Subcommittee on Finance and Tax, companion bill(s) passed, see CS/SB 406 (Ch. 2013-42) [S0432 Detail]
Download: Florida-2013-S0432-Introduced.html
Florida Senate - 2013 SB 432
By Senator Altman
16-00683-13 2013432__
1 A bill to be entitled
2 An act relating to tax exemptions; amending s. 212.08,
3 F.S., relating to exemptions from the sales, rental,
4 use, consumption, distribution, and storage tax;
5 establishing a lower takeoff weight threshold for
6 rotary wing aircraft qualifying for certain tax
7 exemptions; providing an effective date.
8
9 Be It Enacted by the Legislature of the State of Florida:
10
11 Section 1. Paragraphs (ee) and (rr) of subsection (7) of
12 section 212.08, Florida Statutes, are amended to read:
13 212.08 Sales, rental, use, consumption, distribution, and
14 storage tax; specified exemptions.—The sale at retail, the
15 rental, the use, the consumption, the distribution, and the
16 storage to be used or consumed in this state of the following
17 are hereby specifically exempt from the tax imposed by this
18 chapter.
19 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
20 entity by this chapter do not inure to any transaction that is
21 otherwise taxable under this chapter when payment is made by a
22 representative or employee of the entity by any means,
23 including, but not limited to, cash, check, or credit card, even
24 when that representative or employee is subsequently reimbursed
25 by the entity. In addition, exemptions provided to any entity by
26 this subsection do not inure to any transaction that is
27 otherwise taxable under this chapter unless the entity has
28 obtained a sales tax exemption certificate from the department
29 or the entity obtains or provides other documentation as
30 required by the department. Eligible purchases or leases made
31 with such a certificate must be in strict compliance with this
32 subsection and departmental rules, and any person who makes an
33 exempt purchase with a certificate that is not in strict
34 compliance with this subsection and the rules is liable for and
35 shall pay the tax. The department may adopt rules to administer
36 this subsection.
37 (ee) Aircraft repair and maintenance labor charges.—There
38 shall be exempt from the tax imposed by this chapter All labor
39 charges for the repair and maintenance of qualified aircraft
40 and, aircraft, including rotary wing aircraft, of more than
41 2,000 pounds maximum certified takeoff weight are exempt from
42 the tax imposed under this chapter, and rotary wing aircraft of
43 more than 10,000 pounds maximum certified takeoff weight. Except
44 as otherwise provided in this chapter, charges for parts and
45 equipment furnished in connection with such labor charges are
46 taxable.
47 (rr) Equipment used in aircraft repair and maintenance.
48 There shall be exempt from the tax imposed by this chapter
49 Replacement engines, parts, and equipment used in the repair or
50 maintenance of qualified aircraft and, aircraft, including
51 rotary wing aircraft, of more than 2,000 pounds maximum
52 certified takeoff weight are exempt from the tax imposed under
53 this chapter if, and rotary wing aircraft of more than 10,300
54 pounds maximum certified takeoff weight, when such parts or
55 equipment are installed on such aircraft that is being repaired
56 or maintained in this state.
57 Section 2. This act shall take effect July 1, 2013.
