Title: Aircraft Taxes

Summary: Provides maximum tax that may be collected on each aircraft sale & use.

Full Text:
An act relating to aircraft taxes; amending s. 212.05, F.S.; providing the maximum tax that may be collected on each sale and use of an aircraft; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1. Subsection (5) of section 212.05, Florida Statutes, is amended to read: 212.05 Sales, storage, use tax.-It is hereby declared to be the legislative intent that every person is exercising a taxable privilege who engages in the business of selling tangible personal property at retail in this state, including the business of making or facilitating remote sales; who rents or furnishes any of the things or services taxable under this chapter; or who stores for use or consumption in this state any item or article of tangible personal property as defined herein and who leases or rents such property within the state. (5) Notwithstanding any other provision of this chap ter, the maximum amount of tax imposed under this chapter and collected on each sale or use of a boat or aircraft in this state may not exceed $18,000 and on each repair of a boat in this state may not exceed $60,000. Section 2. This act shall take eff ect July 1, 2023.