April 22, 2021
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HB 1321

A bill to be entitled
2An act relating to the tax on sales, use, and other
3transactions; amending s. 212.08, F.S.; exempting sales of
4certain materials for castings used to manufacture,
5produce, or modify certain gas turbine engine parts;
6providing an effective date.
8Be It Enacted by the Legislature of the State of Florida:
10     Section 1.  Paragraph (ggg) is added to subsection (7) of
11section 212.08, Florida Statutes, to read:
12     212.08  Sales, rental, use, consumption, distribution, and
13storage tax; specified exemptions.-The sale at retail, the
14rental, the use, the consumption, the distribution, and the
15storage to be used or consumed in this state of the following
16are hereby specifically exempt from the tax imposed by this
18     (7)  MISCELLANEOUS EXEMPTIONS.-Exemptions provided to any
19entity by this chapter do not inure to any transaction that is
20otherwise taxable under this chapter when payment is made by a
21representative or employee of the entity by any means,
22including, but not limited to, cash, check, or credit card, even
23when that representative or employee is subsequently reimbursed
24by the entity. In addition, exemptions provided to any entity by
25this subsection do not inure to any transaction that is
26otherwise taxable under this chapter unless the entity has
27obtained a sales tax exemption certificate from the department
28or the entity obtains or provides other documentation as
29required by the department. Eligible purchases or leases made
30with such a certificate must be in strict compliance with this
31subsection and departmental rules, and any person who makes an
32exempt purchase with a certificate that is not in strict
33compliance with this subsection and the rules is liable for and
34shall pay the tax. The department may adopt rules to administer
35this subsection.
36     (ggg)  Gas turbine engine parts.-There shall be exempt from
37the tax imposed by this chapter sales or use of cores, patterns,
38molds, and other materials consumed in the production of
39castings that are used for the manufacture, production, or
40modification of gas turbine engine parts used on aircraft and
41industrial gas turbines.
42     Section 2.  This act shall take effect July 1, 2010.

CODING: Words stricken are deletions; words underlined are additions.
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