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