| 1 | 1 | | |
|---|
| 2 | 2 | | |
|---|
| 3 | 3 | | HB 711 2023 |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | |
|---|
| 6 | 6 | | |
|---|
| 7 | 7 | | CODING: Words stricken are deletions; words underlined are additions. |
|---|
| 8 | 8 | | hb0711-00 |
|---|
| 9 | 9 | | Page 1 of 1 |
|---|
| 10 | 10 | | 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 |
|---|
| 11 | 11 | | |
|---|
| 12 | 12 | | |
|---|
| 13 | 13 | | |
|---|
| 14 | 14 | | A bill to be entitled 1 |
|---|
| 15 | 15 | | An act relating to aircraft taxes; amending s. 212.05, 2 |
|---|
| 16 | 16 | | F.S.; providing the maximum tax that may be collected 3 |
|---|
| 17 | 17 | | on each sale and use of an aircraft; providing an 4 |
|---|
| 18 | 18 | | effective date. 5 |
|---|
| 19 | 19 | | 6 |
|---|
| 20 | 20 | | Be It Enacted by the Legislature of the State of Florida: 7 |
|---|
| 21 | 21 | | 8 |
|---|
| 22 | 22 | | Section 1. Subsection (5) of section 212.05, Florida 9 |
|---|
| 23 | 23 | | Statutes, is amended to read: 10 |
|---|
| 24 | 24 | | 212.05 Sales, storage, use tax. —It is hereby declared to 11 |
|---|
| 25 | 25 | | be the legislative intent that every person is exercising a 12 |
|---|
| 26 | 26 | | taxable privilege who engages in the business of selling 13 |
|---|
| 27 | 27 | | tangible personal property at retail in this state, including 14 |
|---|
| 28 | 28 | | the business of making or facilitating remote sales; who rents 15 |
|---|
| 29 | 29 | | or furnishes any of the things or services t axable under this 16 |
|---|
| 30 | 30 | | chapter; or who stores for use or consumption in this state any 17 |
|---|
| 31 | 31 | | item or article of tangible personal property as defined herein 18 |
|---|
| 32 | 32 | | and who leases or rents such property within the state. 19 |
|---|
| 33 | 33 | | (5) Notwithstanding any other provision of this chap ter, 20 |
|---|
| 34 | 34 | | the maximum amount of tax imposed under this chapter and 21 |
|---|
| 35 | 35 | | collected on each sale or use of a boat or aircraft in this 22 |
|---|
| 36 | 36 | | state may not exceed $18,000 and on each repair of a boat in 23 |
|---|
| 37 | 37 | | this state may not exceed $60,000. 24 |
|---|
| 38 | 38 | | Section 2. This act shall take eff ect July 1, 2023. 25 |
|---|