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 terms related to eVTOL aircraft, including a detailed description of what constitutes an eVTOL aircraft and the definition of an operator. The exemption aims to promote the use of this innovative mode of transportation by reducing the financial burden associated with its purchase.

The effective date for this tax exemption is set for July 1, 2025. The bill emphasizes that the exemption applies specifically to sales from manufacturers to operators, thereby encouraging the growth of the eVTOL industry in Florida. The language also clarifies that the term "sale" aligns with existing definitions in the statutes, ensuring consistency in legal interpretation.