Senate Bill 266 (2025) — Tax of electric vertical takeoff and landing aircraft
SB 266
Florida Bills
Florida Senate - 2025 SB By Senator Harrell 31-00801-25 2025266__ CODING: Words stricken are deletions; words underlined are additions. A bill to be entitled
An act relating to the tax of electric vertical takeoff and landing aircraft; amending s. 212.08, 3 F.S.; exempting from the state sales tax the lease, 4 sale, or transfer of electric vertical takeoff and landing (eVTOL) aircraft from a manufacturer to an operator; providing an effective date. 7
Be It Enacted by the Legislature of the State of Florida: 9
Section 1. Paragraph (vvv) is added to subsection (7) of
section 212.08, Florida Statutes, to read: 12 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.—The sale at retail, the rental, the use, the consumption, the distribution, and the storage to be used or consumed in this state of the following are hereby specifically exempt from the tax imposed by this chapter. 18
(7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any entity by this
chapter do not inure to any transaction that is otherwise taxable under this
chapter when payment is made by a representative or employee of the entity by any means, 22 including, but not limited to, cash, check, or credit card, even when that representative or employee is subsequently reimbursed by the entity. In addition, exemptions provided to any entity by this subsection do not inure to any transaction that is otherwise taxable under this
chapter unless the entity has obtained a sales tax exemption certificate from the department or the entity obtains or provides other documentation as Florida Senate - 2025 SB 266 31-00801-25 2025266__ CODING: Words stricken are deletions; words underlined are additions. required by the department. Eligible purchases or leases made with such a certificate must be in strict compliance with this subsection and departmental rules, and any person who makes an exempt purchase with a certificate that is not in strict compliance with this subsection and the rules is liable for and shall pay the tax.
The department may adopt rules to administer this subsection. 36 (vvv) Electric vertical takeoff and landing (eVTOL) 37 aircraft.—The lease, sale, or transfer of eVTOL aircraft from a manufacturer to an operator is exempt from the tax imposed by this chapter. 40