This bill proposes an amendment to Florida Statutes section 212.08, specifically adding a new exemption for electric vertical takeoff and landing (eVTOL) aircraft. The legislation stipulates that the lease, sale, or transfer of eVTOL aircraft from a manufacturer to an operator will be exempt from the state sales tax. This exemption aims to promote the use and development of eVTOL technology within the state.

The effective date for this exemption is set for July 1, 2025. The bill also includes provisions that clarify existing exemptions and the requirements for entities to obtain sales tax exemption certificates, ensuring compliance with departmental rules. Overall, the bill seeks to encourage the growth of the eVTOL industry by alleviating the tax burden associated with these transactions.