FL S1546

Exempts all aircraft sales and leases from Florida sales and use tax, expanding the current exemption which only covers qualified aircraft or aircraft over 15,000 pounds used by common carriers

Removes the requirement that aircraft must be used by a "common carrier" (airlines operating under FAA regulations) to qualify for the tax exemption

Deletes the definition of "common carrier" from the statute as it is no longer applicable under the expanded exemption

Effective date: July 1, 2020