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 types and adjustments to tax provisions related to aviation gasoline and commercial motor vehicles.

Key amendments include the clarification of the definition of "aviation fuel" to encompass fuels used in aircraft, and the removal of references to the aviation fuel tax in sections concerning the administration of aviation and airport programs. The bill also modifies the tax structure for commercial motor vehicles by including aviation fuel in the applicable tax rates. 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