The bill proposes significant changes to the taxation of aviation fuel in Florida by repealing several sections of the Florida Statutes related to the tax on aviation fuel, including definitions, refunds for air carriers, and tax exemptions for federal entities. Specifically, it repeals Part III of chapter 206, which encompasses sections 206.9815 through 206.9875. Additionally, the bill amends various sections of the Florida Statutes to conform to these changes, including updates to the definitions of fuel in section 163.3206 and adjustments to the tax structure in sections 206.42, 207.003, and 207.005, among others.

The amendments include the insertion of new definitions for aviation fuel and the adjustment of tax rates applicable to commercial motor vehicles. The bill also modifies the confidentiality provisions regarding tax information shared with the Department of Environmental Protection and clarifies the funding mechanisms for aviation and airport projects. The effective date for these changes is set for July 1, 2025.

Statutes affected:
H 1485 Filed: 163.3206, 206.42, 206.9915, 207.003, 207.005, 213.053, 332.007, 332.009