HB 6051 2022
CODING: Words stricken are deletions; words underlined are additions.
hb6051-00
Page 1 of 2
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to aircraft sales and lease tax; 2
amending s. 212.08, F.S.; exempting all aircraft sales 3
and leases, rather than the sales and leases of 4
certain aircraft, from the sales and use tax; deleting 5
the definition of the term "common carrier" to conform 6
to changes made by the act; providing an effective 7
date. 8
9
Be It Enacted by the Legislature of the State of Florida: 10
11
Section 1. Paragraph (ss) of subsection (7) of section 12
212.08, Florida Statutes, is 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
HB 6051 2022
CODING: Words stricken are deletions; words underlined are additions.
hb6051-00
Page 2 of 2
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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 provi des 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 i s 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
(ss) Aircraft sales or leases. —The sale or lease of a 38
qualified aircraft or an aircraft of more than 15,000 pounds 39
maximum certified takeoff weight for use by a common carrier is 40
exempt from the tax imposed by this chapter. As used in this 41
paragraph, "common carrier" means an airline operating under 42
Federal Aviation Administration regulations con tained in Title 43
14, chapter I, part 121 or part 129 of the Code of Federal 44
Regulations. 45
Section 2. This act shall take effect July 1, 2022. 46