FL H6029

Expands the sales and use tax exemption to include all aircraft sales or leases, rather than limiting it to qualified aircraft or those over 15,000 pounds maximum certified takeoff weight used by common carriers.

Deletes the definition of "common carrier" from Florida Statutes section 212.08, which previously referred to airlines operating under Federal Aviation Administration regulations under Title 14, chapter I, parts 121 or 129 of the Code of Federal Regulations.

Maintains existing requirements that entities must obtain a sales tax exemption certificate from the department or provide other required documentation to claim the exemption.

Effective date is July 1, 2017.