The bill proposes an amendment to Florida Statutes section 212.08, which addresses sales, rental, use, consumption, distribution, and storage tax exemptions. It introduces a new exemption for the sale of electric vertical takeoff and landing (eVTOL) aircraft from manufacturers to operators, thereby exempting these transactions from state sales tax. The bill defines key terms related to eVTOL aircraft, including what constitutes an eVTOL and the definition of an operator, ensuring clarity in the application of the exemption.

The effective date for this amendment is set for July 1, 2025. This legislation aims to promote the development and use of eVTOL technology by reducing the financial burden associated with sales tax, thereby encouraging manufacturers and operators to engage in this emerging sector of aviation.