FL S0266

Exempts the sale of electric vertical takeoff and landing (eVTOL) aircraft from Florida's state sales tax when sold by a manufacturer to an authorized operator

Defines eVTOL aircraft as electrically powered machines using rechargeable batteries, fuel cells, or other electrical current sources that are designed for transporting persons and capable of flight, vertical takeoff, vertical landing, and horizontal motion

Explicitly excludes drones (as defined in s. 934.50(2)) from the eVTOL aircraft definition

Limits the exemption to sales made to operators authorized under federal aviation regulations (14 C.F.R. part 119 or part 125)

Effective date is July 1, 2025