HB 269 2024
CODING: Words stricken are deletions; words underlined are additions.
hb0269-00
Page 1 of 3
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; amending s. 4
212.08, F.S.; expanding a tax exemption on aircraft 5
sales and leases; providing an effective date. 6
7
Be It Enacted by the Legislature of the State of Florida: 8
9
Section 1. Subsection (5) of section 212.05, Florida 10
Statutes, is amended to read: 11
212.05 Sales, storage, use tax. —It is hereby declared to 12
be the legislative intent that every person is exercising a 13
taxable privilege who engages in the business of selling 14
tangible personal property at retail in this state, including 15
the business of making o r facilitating remote sales; who rents 16
or furnishes any of the things or services taxable under this 17
chapter; or who stores for use or consumption in this state any 18
item or article of tangible personal property as defined herein 19
and who leases or rents suc h property within the state. 20
(5) Notwithstanding any other provision of this chapter, 21
the maximum amount of tax imposed under this chapter and 22
collected on each sale or use of a boat or aircraft in this 23
state may not exceed $18,000 and on each repair of a boat in 24
this state may not exceed $60,000. 25
HB 269 2024
CODING: Words stricken are deletions; words underlined are additions.
hb0269-00
Page 2 of 3
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
Section 2. Paragraph (ss) of subsection (7) of section 26
212.08, Florida Statutes, is amended to read: 27
212.08 Sales, rental, use, consumption, distribution, and 28
storage tax; specified exemptions. —The sale at retail, the 29
rental, the use, the consumption, the distribution, and the 30
storage to be used or consumed in this state of the following 31
are hereby specifically exempt from the tax imposed by this 32
chapter. 33
(7) MISCELLANEOUS EXEMPTIONS. —Exemptions provided to any 34
entity by this chapter do not inure to any transaction that is 35
otherwise taxable under this chapter when payment is made by a 36
representative or employee of the entity by any means, 37
including, but not limited to, cash, check, or credit card, even 38
when that representative or employee is subsequently reimbursed 39
by the entity. In addition, exemptions provided to any entity by 40
this subsection do not inure to any transaction that is 41
otherwise taxable under this chapter unless the entity has 42
obtained a sales tax exemption certificate from the department 43
or the entity obtains or provides other documentation as 44
required by the department. Eligible purchases or leases made 45
with such a certificate must be in strict compliance with this 46
subsection and departmenta l rules, and any person who makes an 47
exempt purchase with a certificate that is not in strict 48
compliance with this subsection and the rules is liable for and 49
shall pay the tax. The department may adopt rules to administer 50
HB 269 2024
CODING: Words stricken are deletions; words underlined are additions.
hb0269-00
Page 3 of 3
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
this subsection. 51
(ss) Aircraft sales or leases.—The sale or lease of a 52
qualified aircraft or an aircraft of less than 12,500 or more 53
than 15,000 pounds maximum certified takeoff weight for use by a 54
common carrier is exempt from the tax imposed by this chapter. 55
As used in this paragraph, "common carrier" means an airline 56
operating under Federal Aviation Administration regulations 57
contained in Title 14, chapter I, part 121 or part 129 of the 58
Code of Federal Regulations. 59
Section 3. This act shall take effect July 1, 2024. 60