{"data":{"id":"us-fl/fla.-stat.-212.0801","jurisdiction":"us-fl","citation":"Fla. Stat. § 212.0801","heading":"Qualified aircraft exemption.","body":"To be eligible to receive an exemption under s. 212.08(7) for a qualified aircraft, a purchaser or lessee must offer, in writing, to participate in a flight training and research program with two or more universities based in this state which offer graduate programs in aeronautical or aerospace engineering and offer flight training through a school of aeronautics or college of aviation. The purchaser or lessee shall forward a copy of the written offer to the Department of Revenue. No exemption provided in this chapter for the lease, purchase, repair, or maintenance of a qualified aircraft shall be allowed unless the purchaser or lessee furnishes the dealer with a certificate stating that the lease, purchase, repair, or maintenance to be exempted is for the exclusive use of the purchaser or lessee of a qualified aircraft and that the purchaser or lessee otherwise qualifies for the exemption as provided in this section. If a purchaser or lessee makes tax-exempt purchases of qualified aircraft or leases a qualified aircraft on a continual basis, the purchaser or lessee may tender the certificate once and allow the dealer to keep a certificate on file. The purchaser or lessee shall inform the dealer that has a certificate on file when the purchaser or lessee no longer qualifies for the exemption. The department shall determine the format of the certificate.\nHistory.—s. 3, ch. 2006-144.","path":["CHAPTER 212 TAX ON SALES, USE, AND OTHER TRANSACTIONS"],"source_url":"https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute\u0026URL=0200-0299/0212/0212.html","current_through":"2026 Florida Statutes","vintage":"","retrieved_at":"2026-08-27T02:01:21Z","sha256":"dea4f7ee314abdafdc95680d366d30e92811600ba96213b8db4895ffaf37512d","source_id":"us-fl","stale":false,"prev":"us-fl/fla.-stat.-212.08","next":"us-fl/fla.-stat.-212.081"},"notice":"GroundRules: Original legal text. Not legal advice."}