This bill proposes an amendment to Florida Statutes, specifically section 212.08, to exempt the sale of electric vertical takeoff and landing (eVTOL) aircraft from state sales tax when sold by a manufacturer to an operator. The bill introduces new definitions for "eVTOL aircraft" and "operator," clarifying that eVTOL aircraft are electric-powered machines designed for transporting people and capable of vertical takeoff and landing, while an operator is defined as a person authorized under specific federal regulations.

The effective date for this tax exemption is set for July 1, 2025. The bill aims to promote the development and use of eVTOL technology in Florida by reducing the financial burden associated with the purchase of these innovative aircraft.