The purpose of the proposed amendments is to remove notarization requirements, except when a notarized statement to claim an exemption is required by statute, and to remove obsolete language from rules and forms used in ....

DEPARTMENT OF REVENUE

Sales and Use Tax

RULE NOS.:RULE TITLES:

12A-1.001Specific Exemptions

12A-1.007Aircraft, Boats, Mobile Homes, and Motor Vehicles

12A-1.0071Boats Temporarily Docked in Florida

12A-1.043Manufacturing

12A-1.0641Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes

12A-1.097Public Use Forms

12A-1.104Sales of Property to be Transported to a Cooperating State

PURPOSE AND EFFECT: The purpose of the proposed amendments is to remove notarization requirements, except

when a notarized statement to claim an exemption is required by statute, and to remove obsolete language from rules

and forms used in the administration of sales tax.

SUMMARY: Rules 12A-1.001, 12A-1.007, 12A-1.0071, 12A-1.043, 12A-1.0641, and 12A-1.104, F.A.C., are amended to remove the notarization statements in suggested affidavits and certificates of exemption.

Rule 12A-1.097, F.A.C., is amended to adopt, by reference, revisions to five forms currently used to administer sales and use tax. Revisions to Form DR-1N (Registering Your Business) specify that for businesses with multiple locations, one application for each business entity is required for reemployment tax registration purposes. Revisions to Form DR-7N (Instructions for Consolidated Sales and Use Tax Return); Form DR-15N (Instructions for DR-15 Sales and Use Tax Returns); and Form DR-15EZN (Instructions for DR-15EZ Sales and Use Tax Returns) remove references to the nonprofit association SCORE. Revisions to Form DR-123 (Partial Exemption for Motor Vehicle Sold to Resident of Another State: Affidavit) include the removal of obsolete language and the amendment of the notarization statement contained in the form. Proposed amendments also remove the option of visiting local service centers to obtain copies of Departmental forms. Forms are currently available on the Department’s website and may also be obtained by calling or writing the Department.

SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:

The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the Agency.

The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: 1) no requirement for the Statement of Economic Regulatory Costs (SERC) was triggered under Section 120.541(1), F.S.; and 2) based on past experiences regarding rules of this nature, the adverse impact or regulatory cost, if any, do not exceed nor would exceed any one of the economic analysis criteria in a SERC, as set forth in Section 120.541(2)(a), F.S.

Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.

RULEMAKING AUTHORITY: 201.11, 202.17(3)(a), 202.22(6), 202.26(3), 212.05(1), 212.0515(7), 212.052(5), 212.06(3)(b)2., 212.07(1)(b), 212.08, 212.099(10), 212.11(5)(b), 212.12(1)(a)2., 212.18, 212.183, 213.06(1), 288.1258(4)(c), 376.70(6)(b), 376.75(9)(b), 403.718(3)(b), 403.7185(3)(b), 443.171(2), (7), 1002.40(16). FS.

LAW IMPLEMENTED: 125.0104, 125.0108, 201.01, 201.08(1)(a), 201.133, 202.11(2), (3), (6), (16), (24), 202.22(3)-(6), 202.28(1), 203.01, 212.03, 212.0305, 212.031, 212.04, 212.05, 212.0501, 212.0515, 212.052, 212.054, 212.055, 212.06, 212.0601, 212.0606, 212.07, 212.08, 212.084(3), 212.085, 212.09, 212.096, 212.099, 212.11(1), (4), (5), 212.12, 212.14(2), (4), (5), 212.18(2), (3), 212.183, 212.1832, 213.235(1), (2), 213.255(2), (3), 213.29, 213.35, 213.37, 213.755, 215.26, 219.07, 288.1258, 290.00677, 365.172(9), 376.70(2), 376.75(2), 403.718, 403.7185(3), 443.131, 443.1315, 443.1316, 443.171(2), 681.104, 1002.40(13), FS.

IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE SCHEDULED AND ANNOUNCED IN THE FAR.

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Danielle Boudreaux, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)717-7082, email RuleComments@floridarevenue.com.

THE FULL TEXT OF THE PROPOSED RULE IS:

12A-1.001 Specific Exemptions.

(1) Art sold to or our used by an educational institution.

(a) through (b) No change

(c) The following is a suggested format of the affidavit to be provided by the purchaser or the authorized agent to the vendor of the work of art:

AFFIDAVIT FOR EXEMPTION OF A WORK

OF ART TO BE DONATED OR LOANED TO

AN EDUCATIONAL INSTITUTION

STATE OF FLORIDA

COUNTY OF ___________

Personally appears the below named affiant, who being duly sworn, deposes and says:

1. I, the undersigned, claim exemption under Section 212.08(7)(cc), F.S., from Florida sales and use tax on the work(s) of art, described below, purchased in Florida or imported into Florida exclusively for the purpose of being (check one)

a. ___ donated to _________________, an educational institution as defined in Section 212.08(7)(cc)8., F.S.

b. ___ loaned to ___________________, an educational institution as defined in Section 212.08(7)(cc)8., F.S.

2. If a donation, title to the work(s) of art is being or will be transferred to the educational institution, and at the time of transfer, I will submit to the Department an affidavit evidencing the transfer of title.

3. If a loan:

• a. The work(s) of art will be loaned to the educational institution or placed in storage in preparation for loan within 90 days after it was purchased in or imported into Florida. If placed in storage, it will not be displayed until such time as it is delivered to an educational institution.

• b. I have entered into a written agreement with the educational institution providing for a loan of the work(s) of art and making the work(s) of art available to the educational institution for display for a term of not less than 10 years, or will do so before the transfer of possession of the work(s) of art to the educational institution occurs. A copy of the loan agreement will be provided to the Florida Department of Revenue at the time that the agreement is executed.

• c. I understand that the exemption provided in Section 212.08(7)(cc), F.S., is allowed during the period of time in which the work(s) of art is in the possession of the educational institution. , and

• d. I understand that tax based upon the sales price as stated below will become due and payable at the time the provisions of Section 212.08(7)(cc), F.S., are no longer met, and the statute of limitations as provided in Section 95.091, F.S., will begin to run at that time. However, if I donate the work(s) of art to an educational institution after the loan ceases, no tax be due.

4. A signed copy of this affidavit is being forwarded to the Florida Department of Revenue at the time the original is given to the seller of the work(s) of art.

Name of Purchaser _____________________________________________________________________________

Purchaser’s Permanent Address _____________________________________________________________ (Street)

__________________________________________ (City) _______________________________________ (State)

Name of Seller ________________________________________________________________________________

Seller’s Permanent Address ________________________________________________________________ (Street)

__________________________________________ (City) _______________________________________ (State)

DESCRIPTION OF WORK(S) OF ART ____________________________________________________________

_____________________________________________________________________________________________

Sales Price _____________________ Date of Sale ____________________________________________________

Name of Educational Institution ___________________________________________________________________

Institution’s Address _____________________________________________________________________ (Street)

__________________________________________ (City) _______________________________________ (State)

Educational Institution’s Florida Consumer’s Certificate of Exemption Number _____________________________

Under the penalties of perjury, I declare that I have read the foregoing affidavit, and the facts stated in it alleged are true to the best of my knowledge and belief.

_____________________________________

(Signature of Purchaser or Authorized Agent)

Sworn to and subscribed before me this ___ day of

______ (Month), _____ (Year).

_____________________________

Notary Public, State of Florida

My commission expires: __________

NOTARY SEAL

Personally known ( )

Produced Identification ( ) Type: ____________

Original to be retained by the seller and made part of the seller’s records.

1st Copy to be submitted to the Florida Department of Revenue, General Tax Administration MS 1-2800, Compliance Determination-Campaigns, P.O. Box 6417, Tallahassee, Florida 32314-6417.

2nd copy: Purchaser’s copy.

(d) The following is a suggested format of an affidavit of transfer of title to be provided by the purchaser or the authorized agent to the educational institution, as defined in Section 212.08(7)(cc)8., F.S., upon donation of a work of art to that institution:

AFFIDAVIT TRANSFERRING TITLE OF TO A WORK

OF ART TO AN EDUCATIONAL INSTITUTION

STATE OF FLORIDA

COUNTY OF _________

Personally appears the below named affiant, who being duly sworn, deposes and says:

1. I, the undersigned, claim exemption under Section 212.08(7)(cc), F.S., from Florida sales and use tax on the work(s) of art, described below, that was purchased in Florida or imported into Florida for the exclusive purpose of being donated to ___________________________, an educational institution as defined in Section 212.08(7)(cc)8., F.S. A copy of the affidavit provided to the vendor of the work(s) of art at the time of purchase is attached.

2. Title to the work(s) of art has been, or is being, transferred to the educational institution, effective ________________ (date; no later than the date of this affidavit). Copies of any other documents evidencing the transfer of title to the educational institution are attached to this affidavit and are being forwarded to the Florida Department of Revenue with the affidavit.

3. A signed copy of this affidavit is being forwarded to the Florida Department of Revenue at the time the original is given to the educational institution.

Name of Transferor _____________________________________________________________________________

Transferor’s Permanent Address ____________________________________________________________ (Street)

__________________________________________ (City) _______________________________________ (State)

DESCRIPTION OF WORK(S) OF ART ____________________________________________________________

_____________________________________________________________________________________________

Date Purchased ________________________________________________________________________________

Name and Address of Person from Whom Purchased __________________________________________________

_____________________________________________________________________________________________

Name of Educational Institution ___________________________________________________________________

Institution’s Address _____________________________________________________________________ (Street)

__________________________________________ (City) _______________________________________ (State)

Educational Institution’s Florida Consumer’s Certificate of Exemption Number _____________________________

Under the penalties of perjury, I declare that I have read the foregoing affidavit, including all attachments, and the facts stated in it alleged are true to the best of my knowledge and belief.

_________________________________

(Signature of Transferor)

Sworn to and subscribed before me this _____day of

__________ (Month), ______ (Year).

_________________________________

Notary Public, State of Florida

My commission expires: __________

NOTARY SEAL

Personally known ( )

Produced identification ( ) Type: __________

Original to be retained by the educational institution and made part of that institution’s records.

1st Copy to be submitted to the Florida Department of Revenue, General Tax Administration MS 1-2800, Compliance Determination-Campaigns, P.O. Box 6417, Tallahassee, Florida 32314-6417.

2nd copy: Donor’s copy.

(e) through (h) No change.

(i) Documents and notifications required to be provided to the Department should be mailed to the following address:

Florida Department of Revenue

General Tax Administration MS 1-2800

Compliance Determination-Campaigns

P.O. Box 6417

Tallahassee, Florida 32314-6417

(2) through (6) No change.

Rulemaking Authority 212.08(7)(h)2., (cc)3., 5., 212.18(2), 213.06(1) FS. Law Implemented 92.525(1)(b), 212.02(10), (12), (16), (20), (21), 212.05, 212.08(6), (7)(f), (h), (q), (v), (x), (cc), 212.085, 213.255(2), (3), 213.37, 215.26, 403.715 FS. History–New 1-7-68, Amended 1-7-70, 1-17-71, 6-16-72, 7-19-72, 12-11-74, 5-27-75, 10-21-75, 9-7-78, 9-28-78, 10-18-78, 9-16-79, 2-3-80, 6-3-80, 7-7-80, 10-29-81, 12-3-81, 12-31-81, 7-20-82, 11-15-82, 10-13-83, 4-12-84, Formerly 12A-1.01, Amended 7-9-86, 1-2-89, 12-1-89, 7-7-92, 9-14-93, 5-18-94, 12-13-94, 3-20-96, 4-2-00, 6-28-00, 6-19-01, 10-2-01(1), (2), 10-2-01(2)-(7), 10-2-01(3)-(7), 8-1-02, 6-4-08,______.

12A-1.007 Aircraft, Boats, Mobile Homes, and Motor Vehicles.

(1) through (5) No change.

(6) Sales of Aircraft, Boats, Mobile Homes, Motor Vehicles, or Other Vehicles to a Nonresident Dealer for Resale Outside Florida.

(a) If delivery of any aircraft, boat, mobile home, motor vehicle, or other vehicle is made in Florida to a nonresident aircraft, boat, mobile home, motor vehicle, or other vehicle dealer who does not hold a Florida certificate of registration as an aircraft, boat, mobile home, motor vehicle, or other vehicle dealer, it is taxable unless the nonresident aircraft, boat, mobile home, motor vehicle, or other vehicle dealer furnishes the seller an exemption certificate a notarized statement that the aircraft, boat, mobile home, motor vehicle, or other vehicle will be transported outside of Florida by the dealer for resale and no other purpose. The burden of obtaining this evidential matter rests with the seller, who must retain the documentation to support the exempt sale.

(b) The following is a suggested statement to be used by nonresident aircraft, boat, mobile home, motor vehicle, or other vehicle dealers when purchasing any aircraft, boat, mobile home, motor vehicle, or other vehicle of a class or type required to be registered, licensed, titled, or documented in this state or by the United States Government which will be transported outside of Florida for resale and no other purpose.

SUGGESTED EXEMPTION CERTIFICATE AFFIDAVIT FORM:

PURCHASE OF AIRCRAFT, BOAT, MOBILE HOME, MOTOR VEHICLE, OR OTHER VEHICLE BY NONRESIDENT DEALER FOR RESALE OUTSIDE FLORIDA

DATE ______Florida Dealer: ____________

Address: _______ (Street) _______ (City) _______ (State)

Sales Tax No. _____

Nonresident Dealer-buyer: _____

Address: _____ (Street) _____ (City) _____ (State)

Sales Tax No. _____

License No. _____

Passport or Visa Number: _____

Description of each aircraft, boat, mobile home, motor vehicle, or other vehicle sold, including make, model, identification number, and selling price, sold for purposes of resale to the nonresident dealer indicated below: _____________________________________________________________________________________________

STATE OF FLORIDA

County of __________

Before me, the undersigned, personally appeared the individual whose name and address is shown below, who certified that he is authorized to execute this document for the nonresident aircraft, boat, mobile home, motor vehicle, or other vehicle dealer named above; that the The aircraft, boat, mobile home, motor vehicle, or other vehicle identified above listed herein will be transported outside Florida for resale and for no other purpose. I am ; and that the purchaser is licensed and registered as an aircraft, boat, mobile home, motor vehicle, or other vehicle dealer in the state or country and at the address shown above.

Under penalties of perjury, I declare that I have read the foregoing certificate and the facts stated are true to the best of my knowledge and belief.

Sworn and subscribed to before me this ______ day of ______, 19___.

_______________________

Signature of Nonresident Dealer ___________________________________________________________________

Address of Nonresident Dealer _____________________________________________________________ (Street)

__________________________________________ (City) _______________________________________ (State)

____________________________________

NOTARY PUBLIC, STATE OF FLORIDA

NOTARY SEAL

My commission expires: _______

Personally known [ ]

Produced Identification [ ] Type: _______

(7) Aircraft, Boats, Mobile Homes, Motor Vehicles, or Other Vehicles Delivered to Purchaser Outside Florida.

(a) An aircraft, boat, mobile home, motor vehicle, or other vehicle may be sold tax exempt to a purchaser if delivery is accepted outside the State of Florida and an exemption certificate , provided a notarized statement is executed by the seller and buyer. The burden of obtaining this evidential matter rests with the seller, who must retain the proper documentation to support the exempt sale.

(b) The following is a suggested statement to be used by a Florida dealer when making sales of aircraft, boats, mobile homes, motor vehicles, or other vehicles which are delivered outside this state.

SUGGESTED EXEMPTION CERTIFICATE AFFIDAVIT FOR ACCEPTANCE OF DELIVERY OF

AIRCRAFT, BOAT, MOBILE HOME, MOTOR VEHICLE, OR OTHER VEHICLE OUTSIDE FLORIDA

Date ________

Dealer or Seller:

Name _______

Address ________ (Street) ______ (City) ________ (State)

Purchaser:

Name ____________

Address ______ (Street) _______ (City) ________ (State)

Description of each aircraft, boat, mobile home, or motor vehicle sold, including make, model, identification number, and purchase price: ____________

State of ______________

County of ____________

Before me, the undersigned, personally appeared the individuals whose names and addresses are shown above, and after being duly sworn certified that they are the seller and the purchaser of the aircraft, boat, mobile home, motor vehicle, or other vehicle described above, that The delivery of the aircraft, boat, mobile home, motor vehicle, or other vehicle identified above was accepted outside Florida, and that the aircraft, boat, mobile home, motor vehicle, or other vehicle listed hereon will not be used in Florida under conditions which will subject said aircraft, boat, mobile home, motor vehicle, or other vehicle to the Florida sales and or use tax.

Under penalties of perjury, I declare that I have read the foregoing certificate and the facts stated are true to the best of my knowledge and belief.

_______________________

Seller

_______________________

Signature of Purchaser ___________________________________

NOTARY PUBLIC, STATE OF FLORIDA

NOTARY SEAL

My commission expires: _______

Personally known [ ]

Produced Identification [ ] Type: _______

(8) Motor Vehicles.

(a) The sale in this state by a motor vehicle dealer of a new or used motor vehicle to a resident of another state of the United States is taxable in an amount equal to the sales tax which would be imposed on such sale in the purchaser’s state of residence. A list of the sales tax rates applicable in other states and the District of Columbia is available, without cost, by one or more of the following methods: 1) writing Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112; or, 2) visiting any local Department of Revenue Service Center to personally obtain a copy; or, 3) calling the Forms Request Line during regular office hours at (850)488-6800; or, 3) 4) downloading selected forms from the Department’s website at www.floridarevenue.com/forms. However, such tax shall not exceed the tax that would otherwise be imposed by Chapter 212, F.S. At the time of the sale the purchaser shall execute a notarized statement of his or her intent to license the vehicle in his or her state of residence within 10 days from the date of purchase and:

1. through 4. No change.

(b) through (i) No change.

(j)1. through 3. No change.

4. The compiled price list is updated at intervals dependent upon the class of vehicle by Maclean Hunter Market Reporters, Inc., and the most recent version is applicable. For information regarding the compiled price list, contact the Florida Department of Revenue, Compliance Determination-Campaigns, at (850)617-8594 and, for the hearing or speech impaired, TDD at 1(800)DOR-TDD 1(800)367-8331). A written request may be mailed to the following address:

Florida Department of Revenue

General Tax Administration MS 1-2800

Compliance Determination-Campaigns

P.O. Box 6417

Tallahassee, Florida 32314-6417.

(k) through (m) No change.

(9) Boats.

(a) Effective September 1, 1992:

1. No change.

2. The following is a suggested format for an affidavit to be completed by the purchaser and furnished to the selling dealer:

AFFIDAVIT FOR EXEMPTION OF BOAT SOLD FOR REMOVAL

FROM THE STATE OF FLORIDA BY A NONRESIDENT PURCHASER

STATE OF FLORIDA

COUNTY OF ______________

AFFIDAVIT

Personally appears the below named affiant, who being duly sworn, deposes and says:

I, the undersigned, hereby affirm that:

• 1. I have read the Florida Department of Revenue subsection 12A-1.007(9), F.A.C., and Section 212.05, F.S.; and,

• 2. I am not a resident of the State of Florida and do not make my permanent place of abode in Florida at the time of taking delivery of the boat designated below; and,

• 3. I am not engaged in Florida in any employment, trade, business, or profession in which the designated boat will be used in Florida; and,

• 4. I represent a corporation which has no officer or director who is a resident of, or makes his or her permanent place of abode in, Florida; and,

• 5. I represent an artificial entity other than a corporation which has no individual vested with authority to participate in the management, direction, or control of the affairs of the entity who is a resident of, or makes his or her permanent place of abode in, Florida.

6. I hereby agree to provide the Florida Department of Revenue within 90 days of the date of purchase written proof that the boat herein identified and described was licensed, registered, or documented outside Florida.

7. I hereby agree to provide the Florida Department of Revenue within 30 days of the boat departing Florida invoices for fuel, dockage charges, or repairs issued by out-of-state vendors or suppliers, or other documentary evidence which specifically identify the boat herein described, including the hull I.D. number.

8. I claim exemption under Section 212.05(1)(a)2., F.S., from Florida sales and use tax on the purchase of the boat designated below for the following reason:

( ) Boat will be removed by me or by my designated agent from the State of Florida within 10 days of the date of purchase.

( ) Boat is to be repaired or altered and will be removed from the State of Florida by me or by my designated agent within 20 days (excluding tolled days) after completion of the repairs or alterations consistent with Section 212.05, F.S.

Name of Purchaser _______________________

Purchaser’s Permanent Address ____________ (Street) _________ (City) __________ (State/Country)

Purchaser’s Telephone Number ( ) _____________

Name of Selling Dealer __________

Address of Selling Dealer _________ (Street) ___________ (City) ___________ (State)

Selling Dealer’s Florida Sales and Use Tax Registration Number ___

Selling Dealer’s Telephone Number ( ) ___________

Date of Sale ________ (Month) __________ (Day) __________ (Year)

DESCRIPTION OF BOAT

Make ________ Model _________ Year ______ Hull No. __________ ( ) New ( ) Used

Name of Vessel __________

State/Country Registration and/or Coast Guard Documentation Number __________

Sales Price ____________ Trade-In Allowance ____________ Net Amount Paid ____________

Under the penalties of perjury, I declare that I have read the foregoing affidavit, and the facts stated alleged are true to the best of my knowledge and belief.

_________________________

(Signature of Purchaser)

Sworn to and

subscribed before me

this __________ day of

_________, 19____.

__________________________

Notary Public, State of Florida

My commission expires: __________

NOTARY SEAL

Personally known [ ]

Produced Identification [ ] Type: __________

Original to be submitted to the Florida Department of Revenue, General Tax Administration MS 1-2800, Compliance Determination-Campaigns, P.O. Box 6417, Tallahassee, Florida 32314-6417.

1st copy to be retained by the dealer and made part of the dealer’s records.

2nd copy: Purchaser’s copy.

3. through 5. No change.

6. Documents, as required in this paragraph to be provided to the Department, shall be mailed to the following address:

Florida Department of Revenue

General Tax Administration MS 1-2800

Compliance Determination-Compaigns

P.O. Box 6417

Tallahassee, Florida 32314-6417.

(b) through (e) No change.

(10) Aircraft.

(a) No change.

(b)1. No change.

2. The following is a suggested format for an affidavit to be completed by the purchaser and furnished to the selling dealer:

AFFIDAVIT FOR EXEMPTION OF AIRCRAFT SOLD FOR REMOVAL FROM

THE STATE OF FLORIDA BY THE NONRESIDENT PURCHASER

STATE OF FLORIDA

COUNTY OF ___________

AFFIDAVIT

Personally appears the below named affiant, who being duly sworn, deposes and says:

I, the undersigned, hereby affirm that:

• 1. I have read the Florida Department of Revenue subsection 12A-1.007(10), F.A.C., and Section 212.05, F.S.; and,

• 2. I am not a resident of the State of Florida and do not make my permanent place of abode in Florida at the time of taking delivery of the aircraft designated below; and,

• 3. I am not engaged in Florida in any employment, trade, business, or profession in which the designated aircraft will be used in Florida; and,

• 4. I represent a corporation which has no officer or director who is a resident of, or makes his or her permanent place of abode in, Florida; and,

6. I hereby agree to provide the Florida Department of Revenue within 90 days of the date of purchase written proof that the aircraft herein identified and described was licensed, registered, or documented outside Florida.

7. I hereby agree to provide the Florida Department of Revenue within 30 days of the aircraft departing Florida invoices for fuel, tie-down charges, or hangar charges issued by out-of-state vendors or suppliers, or other documentary evidence which specifically identify the aircraft herein described, including the FAA registration number.

8. I claim exemption under Section 212.05(1)(a)2., F.S., from Florida sales and use tax on the purchase of the aircraft designated below for the following reason:

( ) Aircraft will be removed by me or by my designated agent from the State of Florida within 10 days of the date of purchase.

( ) Aircraft is to be repaired or altered and will be removed from the State of Florida by me or by my designated agent within 20 days after completion of the repairs or alterations consistent with Section 212.05, F.S.

Name of Purchaser _______________________

Purchaser’s Permanent Address _________ (Street) _________ (City) _________ (State/Country)

Purchaser’s Telephone Number ( ) _________

Name of Selling Dealer _________

Address of Selling Dealer __________ (Street) ___________ (City) _________ (State)

Selling Dealer’s Florida Sales and Use Tax Registration Number ___

Selling Dealer’s Telephone No. ( ) __________

Date of Sale ________ (Month) ________ (Day) ______ (Year)

DESCRIPTION OF AIRCRAFT

Make _______ Model _______ Year _______ Serial No. ________ ( ) New ( ) Used

Tail Number(s) _________

State/Country Registration and/or U.S. FAA Registration Number _________

Sales Price _________ Trade-In Allowance _________ Net Amount Paid _________

Under the penalties of perjury, I declare that I have read the foregoing affidavit, and the facts stated alleged are true to the best of my knowledge and belief.

___________________

(Signature of Purchaser)

Sworn to and

subscribed before me

this _______ day of

________, 19___.

_________________________

Notary Public, State of Florida

NOTARY SEAL

My commission expires: __________

Personally known [ ]

Produced Identification [ ] Type: _________

Original to be submitted to the Florida Department of Revenue, General Tax Administration MS 1-2800, Compliance Determination-Campaigns, P.O. Box 6417, Tallahassee, Florida 32314-6417.

1st copy to be retained by the dealer and made part of the dealer’s records.

2nd copy: Purchaser’s copy.

3. through 5. No change.

6. Documents, as required in this paragraph to be provided to the Department, shall be mailed to the following address:

Florida Department of Revenue

General Tax Administration MS 1-2800

Compliance Determination-Campaigns

P.O. Box 6417

Tallahassee, Florida 32314-6417

(d)1. No change.

2. Equipment and parts installed on aircraft of foreign registry are subject to tax, unless the owner, owner’s agent, or operator of the aircraft furnishes the dealer with an exemption certificate stating a notarized statement that the aircraft was brought to the United States for the purpose of having equipment and parts installed and that upon completion of such installation, the aircraft will depart under its own power from the continental United States. The burden of obtaining this evidential matter rests with the dealer installing the equipment and parts, who must retain the proper documentation to support the exemption.

3. The following is a suggested exemption certificate statement to be used by a Florida dealer when installing parts and equipment on any aircraft of foreign registry which aircraft will depart under its own power from the continental United States upon completion of such installation.

EXEMPTION CERTIFICATE AFFIDAVIT FOR

PARTS AND EQUIPMENT INSTALLED ON AIRCRAFT OF FOREIGN REGISTRY

________ (date)

To: _______________________________________ (dealer)

Make: ___________________________________________

Model: __________________________________________

Serial Number: ___________________________________

Registration Number: ______________________________

Country of Registration ____________________________

I, ___________, as owner, owner’s agent, or operator of the above named aircraft certify said aircraft has been brought to the United States for the purpose of having repairs or maintenance performed and that upon completion of such repairs or maintenance, the aircraft will depart under its own power from the continental United States.

Owner: _____________

Address: ____________

Accepted by: __________ (Name of Dealer) for repair order(s)

No.(s) _____________________	by: _______________________

__________________________	__________________________

__________________________	__________________________

__________________________	__________________________

Under the penalties of perjury, I declare that I have ______________read the foregoing certificate, and the facts stated alleged are true to the best of my knowledge and belief.

____________________________________________________________________

Signature and Title of Owner, Owner’s Agent, or Operator owner’s agent, or operator of the above named aircraft

Sworn to and

subscribed before me

this ______ day of

__________, A. D.,

19_____

_____________

Notary Public

State of Florida

(NOTARY SEAL)

Personally known [ ]

Produced Identification [ ] Type: _________

______________

My Commission

Expires

Note: This exemption certificate affidavit is valid for one entry/departure only.

(e) No change.

(f)1. through 2. No change.

3. The burden of proof of entitlement is on the person who claims the exemption provided in subparagraph 1. To assure that a qualifying modification is recognized by the Executive Director or the Executive Director’s designee in the responsible program as exempt, copies of the FAA supplemental type certificate and FAA Form 337 containing a description of the major change, signed by a holder of an FAA inspection authorization, should be retained in the records of the business that performed it, a copy retained by the purchaser of the major change, and another copy of that form should be mailed to:

Florida Department of Revenue

General Tax Administration MS 1-2800

Compliance Determination-Campaigns

P.O. Box 6417

Tallahassee, Florida 32314-6417.

(g) through (j) No change.

(11) through (28) No change.

Rulemaking Authority 212.05(1), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.02(2), (4), (10), (14), (15), (16), (19), (20), 212.03, 212.05(1), 212.06(1), (2), (4), (5), (7), (8), (10), (12), 212.0601, 212.07(2), (7), 212.08(5)(i), (7)(t), (aa), (ee), (10), (11), 212.12(2), (12), 213.255(2), (3), 213.35, 215.26(2), 681.102(13)-(14), (20)-(21), 681.104 FS. History–New 10-7-68, Amended 1-7-70, 1-17-71, 6-16-72, 8-18-73, 12-11-74, 6-9-76, 2-21-77, 5-10-77, 9-26-77, 9-28-78, 3-16-80, 12-31-81, 7-20-82, 10-13-83, Formerly 12A-1.07, Amended 1-2-89, 12-11-89, 3-17-93, 10-17-94, 3-20-96, 4-2-00, 6-19-01, 8-1-02, 8-1-02, 4-17-03, 4-17-03 9-28-04, 1-11-16, 1-8-19,______.

12A-1.0071 Boats Temporarily Docked in Florida.

(1)(a) No change.

(b)1. No change.

2. The 20-day time period may be tolled only once within a calendar year when a boat is placed for the first time that year in the physical care, custody, and control of a registered repair facility, including the time spent on sea trials conducted by the facility; however, the owner may request and the Department is authorized to grant an additional tolling of the 20-day period for purposes of repairs that arise from a written guarantee given by the registered repair facility, when the guarantee covers only those repairs or modifications made during the first tolled period. All requests for additional tolling must be addressed to the Florida Department of Revenue, General Tax Administration MS 1-2800, Compliance Determination-Campaigns, P.O. Box 6417, Tallahassee, Florida 32314-6417. All requests for the additional tolling period must be in writing, setting out the boat owner’s name; the boat’s description, which includes the name, make, model, year, serial number, and hull identification number of the boat; the trade name and mailing address of the registered repair facility; and the registered repair facility’s dealer’s certificate of registration number assigned by the Department. The Department will notify the dealer in writing of its determination of the request for the additional tolling period, and will grant the additional tolling, if the documentation provided is complete and guarantees to cover only the repairs or modifications made during the first tolled period. Additionally, a copy of the written guarantee required in this subsection shall be maintained as a part of the repair facility’s records for at least 5 years or until tax imposed by Chapter 212, F.S., may no longer be determined and assessed under Section 95.091(3), F.S.

2. The following is a suggested format for an affidavit to be retained by the dealer and made a part of the dealer’s records when a boat is placed by a nonresident owner in a facility, registered with the Department of Revenue, for repairs, alterations, refitting, or modifications:

EXEMPTION AFFIDAVIT FOR BOATS PLACED IN A REGISTERED REPAIR FACILITY AFFIDAVIT

STATE OF FLORIDA

COUNTY OF ____________

Personally appears the below named affiant, who being duly sworn, deposes and says I, the undersigned, affirm that the hereinafter described boat is under the below repair facility’s its care, custody, and control for repairs, alterations, refitting, or modifications, and that the owner does not use the boat while in this facility.

NAME OF REPAIR FACILITY: __________________________________________________________________

ADDRESS OF REPAIR FACILITY: ________________________________________________________ (Street)

__________________________________________ (City) _______________________________________ (State)

REPAIR FACILITY’S SALES & USE TAX REGISTRATION NUMBER: ________________________________

DATE BOAT PLACED IN REPAIR FACILITY FOR REPAIRS, ALTERATIONS, REFITTING, OR

MODIFICATIONS: _______________________________ (Month) (Day) (Year)

NAME OF BOAT OWNER: _____________________________________________________________________

BOAT OWNER’S PERMANENT ADDRESS: ________________________________________________ (Street)

__________________________________________ (City) _______________________________________ (State)

DESCRIPTION OF BOAT

Name of Boat ____________________________ Make ___________ Model _________ Year _____

Serial Number ____________ Hull I.D. Number _______________________________

DESCRIPTION OF REPAIRS, ALTERATIONS, REFITTING, OR MODIFICATIONS TO BE MADE _____________________________________________________________________________________________

Under penalties of perjury, I declare that I have read the foregoing affidavit and the facts stated are true to the best of my knowledge and belief.

Signature of Dealer Affiant: _____________________________________________________ (Signature of Dealer)

Sworn to and subscribed before me this ________________________________________ day of _________ 19___.

________________________________

(Notary Public, State of Florida)

My commission expires: _____________

NOTARY SEAL

Personally known [ ]

Produced Identification [ ] Type: ________

Under the penalties of perjury, I declare that I have not used the above described boat while it was in the care, custody, and control of the repair facility.

_____________________________________

Signature of Boat OwnerDate

The repairs, alterations, refitting, or modifications to the above described boat are completed and the boat was released: _______ ____ _____

(Month) (Day) (Year)

_____________________________________

Signature of DealerDate

3. The following is a suggested format for a certification to be retained by the dealer and made a part of the dealer’s records when a sea trial is conducted by the facility on a boat, placed by a nonresident owner in a facility, registered with the Department of Revenue, for repairs, alterations, refitting, or modifications:

SEA TRIALS OF BOATS PLACED IN A REGISTERED REPAIR FACILITY

NAME OF THE REPAIR FACILITY: _____________________________________________________________

ADDRESS OF REPAIR FACILITY: ________________________________________________________ (Street)

__________________________________________ (City) _______________________________________ (State)

REPAIR FACILITY’S SALES & USE TAX REGISTRATION NUMBER: ________________________________

DATE BOAT PLACED IN REPAIR FACILITY FOR REPAIRS, ALTERATIONS, REFITTING, OR

MODIFICATIONS: ______________________________ (Month) (Day) (Year)

NAME OF BOAT OWNER: _____________________________________________________________________

BOAT OWNER’S PERMANENT ADDRESS: ________________________________________________ (Street)

__________________________________________ (City) _______________________________________ (State)

DESCRIPTION OF BOAT

Name of Boat ____________________________ Make ___________ Model _________ Year _____

Serial Number ____________ Hull I.D. Number _______________________________

DESCRIPTION OF REPAIRS, ALTERATIONS, REFITTING, MODIFICATIONS, OR SEAWORTHINESS TO BE TESTED, INCLUDING THE TIME REQUIRED TO PERFORM SEA TRIAL:

_____________________________________________________________________________________________

Under the penalties of perjury, I declare that the sea trial, as specified above, is necessary to test the repairs, alterations, refitting, modifications, or seaworthiness of the vessel specified, and that I have not used or permitted any use of the above described vessel for purposes other than those specified above.

__________________________	________________________________	______________________
(Signature of Boat Owner)	(Title)	(Date)
__________________________	________________________________	______________________
(Signature of Dealer)	(Title)	(Date)

The testing of the repairs, alterations, refitting, or modifications, or seaworthiness of the above described vessel was performed during the following time period, and we affirm the length and scope of the voyage were reasonably necessary to test the repairs or modifications:

Beginning:	___________________________		/	______________
	(Month)			(Day)
	___________________________		/	______________
	(Year)			(Time)
Ending:	___________________________		/	______________
	(Month)			(Day)
	___________________________		/	______________
	(Year)			(Time)

___________________________		_______________
(Signature of Boat Owner)		(Date)

___________________________		_______________
(Signature of Dealer)		(Date)

(d) through (f) No change.

(2) through (3) No change.

Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.02(25), 212.05(1), 212.06(8), (12), 212.08(7)(t), 213.37 FS. History–New 12-8-87, Amended 8-10-92, 3-17-93, 5-18-94, 3-20-96, 3-25-20,______.

12A-1.043 Manufacturing.

(1) through (5) No change.

(6)(a) through (c) No change.

(d)1. Materials and labor may be purchased tax-exempt when the purchaser extends an exemption certificate to the vendor or supplier certifying that the materials and labor will be used directly and solely for research or development purposes, as provided in Section 212.052, F.S.

2. The following is a suggested format for an exemption certificate for purchases of materials and labor:

EXEMPTION CERTIFICATE

ITEMS OF TANGIBLE PERSONAL PROPERTY AND LABOR

USED IN RESEARCH OR DEVELOPMENT

This is to certify that purchases of tangible personal property or labor on or after ________ (date) from ________ (Selling Dealer’s Business Name) will be directly and solely used in research or development activities, as provided in Section 212.052, F.S. These research or development activities are located at:

______________________________________________________

(Street)

______________________________________________________

(City and State)

I understand that if I fraudulently issue this certificate to evade the payment of tax, I will be liable for payment of the tax plus a penalty of 200% of the tax and be liable for fine and punishment provided by law for conviction of a felony of the third degree, as provided in Section 775.082, 775.083, or 775.084, F.S.

Under penalties of perjury, I declare that I have read the foregoing document and that the facts stated in it are true to the best of my knowledge and belief.

_______________________________________________________________________________

Purchaser’s Name (Print or Type) Purchaser’s Address

______________________________________________________________________________

Signature and Title Florida Sales and Use Tax Number (if applicable)

_______________________________________________________________________________

Date Federal Employer’s Identification Number

(if applicable)

(e)1. Machinery and equipment, including materials and labor used in the self-fabrication of machinery and equipment, may be purchased or leased tax-exempt when the purchaser extends an affidavit to the vendor or supplier stating that the item(s) will be used predominantly for research or development purposes, as provided in Section 212.08(18), F.S.

2. The following is a suggested format of an affidavit to be provided to the selling dealer or lessor:

AFFIDAVIT

MACHINERY AND EQUIPMENT USED IN RESEARCH OR DEVELOPMENT

I, the undersigned individual, hereby declare swear and affirm that the purchase(s) or lease(s) of machinery and equipment, including materials and labor used in the self-fabrication of machinery and equipment, on or after ________ (date) from ________ (Selling Dealer’s Business Name), will be used predominantly in research or development activities, as provided in Section 212.08(18), F.S.

These research or development activities are located at:

______________________________________________________

(Street)

______________________________________________________

(City and State)

I understand that if I fraudulently issue this affidavit to evade the payment of Florida sales tax, I will be liable for payment of the tax plus a penalty of 200% of the tax and be subject to conviction of a third degree felony.

Under the penalties of perjury, I declare swear or affirm that I have read the foregoing affidavit and that the facts stated in it herein are true to the best of my knowledge and belief.

______________________________________________________

Purchaser’s Name (Print or Type)

______________________________________________________

Signature and Title

______________________________________________________

Date

Sworn to and subscribed before me this ___ day of ____________________________, 20___ BY_________________________________________________________________________

(name of person making statement).

Personally Known:______________________________________________________________________________

Or Produced Identification:_______________________________________________________________________

Type of Identification Produced:___________________________________________________________________

______________________________________________________________

Signature of Notary

(Print, Type, or Stamp Commissioned Name of Notary)

(f) through (g) No change.

Rulemaking Authority 212.052(5), 212.08(18)(c), 212.18(2), 213.06(1) FS. Law Implemented 212.02(4), (7), 212.052, 212.06(1), 212.08(18), 212.085, 212.12(12), 366.051 FS. History–New 10-7-68, Amended 1-7-70, 6-16-72, 1-19-74, 12-26-83, Formerly 12A-1.43, Amended 1-2-89, 2-28-90, 3-20-96, 7-27-99, 10-2-01, 9-15-08,_______.

12A-1.0641 Sales of Vessels Used in Interstate or Foreign Commerce or for Commercial Fishing Purposes.

(1) through (3) No change.

(4) Claiming the exemption at the time of purchase of a vessel.

(a) through (c) No change.

(d) The following is a suggested format of an affidavit to be executed at the time of purchase by the owner or the owner’s agent or representative to the dealer selling or leasing the vessel:

STATE OF FLORIDA

COUNTY OF _____________________

AFFIDAVIT

VESSELS USED TO TRANSPORT PERSONS OR PROPERTY

FOR HIRE IN INTERSTATE OR FOREIGN COMMERCE

OR FOR COMMERCIAL FISHING PURPOSES

I, the undersigned individual, hereby declare swear or affirm that I am the purchaser Purchaser or the purchaser’s agent or representative authorized to act for the purchaser Purchaser in the purchase of the vessel described below. The option checked below applies to this purchase:

( ) The vessel will be used exclusively to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in non-Florida waters, including the mileage from the territorial limit to port dockside and return into international waters. The vessel will not operate in or on the canals or waterways, or within the territorial waters, of Florida and is not subject to Florida sales tax.

( ) The vessel will be used in transporting persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in both non-Florida waters and in Florida territorial waters. The purchaser Purchaser holds a valid Sales and Use Tax Direct Pay Permit issued by the Florida Department of Revenue and must pay tax imposed under Section 212.08(8), F.S., at the rate of ___% of the sales price of the vessel directly to the Florida Department of Revenue. The tax is due on the 1st day of the month following the date of purchase of the designated vessel and is delinquent on the 21st day of that month.

DESCRIPTION OF VESSEL: ____________________________________________________________________

NAME OF VESSEL: ___________________________________________________________________________

STATE REGISTRATION NUMBER: ______________________________________________________________

COAST GUARD DOCUMENTATION NUMBER: ___________________________________________________

MAKE: __________________________________MODEL: ______________________________________

YEAR: ___________________________________SERIAL NUMBER: _____________________________

SALES PRICE OF DESIGNATED VESSEL: ________________________________________________________

NAME OF SELLING DEALER: __________________________________________________________________

SELLING DEALER’S ADDRESS: ________________________________________________________________

SELLING DEALER’S SALES TAX NO.: __________________________________________________________

NAME OF VESSEL OWNER: ___________________________________________________________________

NAME OF PURCHASER: _______________________________________________________________________

PURCHASER’S TITLE OR DESIGNATION: _______________________________________________________

VESSEL OWNER’S SALES TAX NO.: ____________________________________________________________

I understand that if I fraudulently issue this affidavit Affidavit to evade the payment of Florida sales tax, I will be liable for payment of the tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.

Under the penalties of perjury, I declare swear or affirm that I have read the foregoing affidavit Affidavit and that the facts stated in it herein are true to the best of my knowledge and belief.

____________________________________________________________________

SIGNATURE OF PURCHASER OR PURCHASER’S AGENT OR REPRESENTATIVE

________________________

TITLE OR DESIGNATION

________________________

DATE

Sworn to and subscribed before me this _____ day of ______, 20_____ BY _______________ (name of person making statement).

Personally Known: _____________________________ _____________________________________________

Or Produced Identification: _______________________Signature of Notary

Type of Identification Produced: ___________________ ____________________________________________

(Print, Type, or Stamp Commissioned Name of Notary)

(5) Parts and other items used on vessels.

(a) through (d) No change.

(e) The vessel owner, operator, or the owner’s agent or representative is required to execute an affidavit to the selling dealer to purchase, lease, or rent vessel parts and other items subject to the partial exemption tax-exempt at the time of purchase. The owner is required to pay tax on vessel parts and other qualified items based on the owner’s mileage apportionment factor directly to the Department. The following is a suggested format of the affidavit:

STATE OF FLORIDA

COUNTY OF _______________________________

AFFIDAVIT

VESSEL PARTS AND ITEMS APPROPRIATE TO CARRY OUT THE PURPOSE FOR WHICH A VESSEL IS DESIGNED, EQUIPPED, AND USED IN INTERSTATE OR FOREIGN COMMERCE OR FOR COMMERCIAL FISHING PURPOSES

I, the undersigned individual, hereby declare swear or affirm that I am the owner Owner, the operator, or the owner’s agent or representative authorized to act for the owner Owner in the purchase of the items used on the vessel, ______________________________, Home Port of ____________________________________.

I hereby declare swear or affirm that the named vessel is used to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes and the items purchased from the seller Seller listed on INVOICE NO(S). _________________ will be used exclusively on the named vessel and are appropriate to carry out the purpose for which the vessel is designed, equipped, and used.

I hereby declare swear or affirm that: (The option checked below applies to this purchase.)

( ) The items purchased will be used exclusively on the named vessel in non-Florida waters, including the mileage from the territorial limit to port dockside and return into international waters. The vessel will not be operated in or on the canals or waterways, or within the territorial waters, of Florida. The items purchased are not subject to Florida sales tax.

( ) The items purchased will be used exclusively on the named vessel in both non-Florida waters and in Florida territorial waters. The owner Owner holds a valid Sales and Use Tax Direct Pay Permit issued by the Florida Department of Revenue and must pay tax imposed under Section 212.08(8), F.S., at the rate of __________% of the sales price of the vessel parts and items directly to the Florida Department of Revenue. The tax is due on the 1st day of the month following the date of purchase of the designated vessel parts and items and is delinquent on the 21st day of that month.

Under the penalties of perjury, I declare swear or affirm that I have read the foregoing affidavit Affidavit and that the facts stated in it herein are true to the best of my knowledge and belief.

_____________________________________________________________________________

SIGNATURE OF VESSEL OWNER, OPERATOR, OR OWNER’S AGENT OR REPRESENTATIVE

__________________________________

TITLE OR DESIGNATION

______________________________

DATE

Sworn to and subscribed before me this _____ day of ______, 20_____ BY _______________ (name of person making statement).

Personally Known: _____________________________ _____________________________________________

Or Produced Identification: _______________________Signature of Notary

Type of Identification Produced: ___________________ ____________________________________________

(Print, Type, or Stamp Commissioned Name of Notary)

(6) Dyed diesel deisel fuel used in interstate or foreign commerce or for commercial fishing purposes.

(a)1. through 2. No change.

3. To purchase dyed diesel fuel exempt from sales tax at the time of purchase, the purchaser is required to provide an exemption certificate to the selling dealer declaring that the fuel will be used exclusively in equipment or a vessel for commercial fishing or aquacultural purposes. The following is a suggested format of a certificate:

EXEMPTION CERTIFICATE

DYED DIESEL FUEL USED EXCLUSIVELY FOR

COMMERCIAL FISHING OR AQUACULTURAL PURPOSES

I certify that dyed diesel fuel placed in the storage tank of a vessel or equipment on or after _________________________ (Date) from ___________________________ (Selling Vendor’s Name) will be used exclusively in equipment or a vessel for commercial fishing or aquacultural purposes.

I understand that if I use the purchased dyed diesel fuel for any nonexempt purpose, I must pay tax on the purchase price of the dyed diesel fuel directly to the Florida Department of Revenue.

I understand that if I fraudulently issue this exemption certificate Certificate to evade the payment of Florida sales tax, I will be liable for payment of the tax, plus a penalty of 200% of the tax, and may be subject to conviction of a third degree felony.

Under the penalties of perjury, I declare that I have read the foregoing exemption certificate Certificate and the facts stated in it herein are true.

__________________________________________________

SIGNATURE OF PURCHASER OR AUTHORIZED AGENT

_______________________

TITLE OR DESIGNATION

_________________

DATE

(b)1. No change.

2. To purchase dyed diesel fuel exempt from sales tax at the time of purchase, the owner, operator, or the owner’s agent or representative is required to execute an exemption certificate affidavit to the selling dealer declaring that the fuel will be used in a vessel operated to transport persons or property for hire in interstate or foreign commerce. The following is a suggested format of an exemption certificate affidavit:

SUGGESTED EXEMPTION CERTIFICATE AFFIDAVIT

DYED DIESEL FUEL FOR USE IN A VESSEL OPERATED

IN INTERSTATE OR FOREIGN COMMERCE

I, the undersigned individual, as the owner, operator, or the owner’s Owner, Operator, or the Owner’s agent or representative of the vessel, _______________, Home Port of _________________________, certify the following. The option checked below applies to this purchase:

( ) The named vessel is used to transport persons or property for hire in interstate or foreign commerce in non-Florida waters, including the mileage from the territorial limit to port dockside and return into international waters. The fuel will not be used to operate the vessel in or on the canals or waterways, or within the territorial waters, of Florida and is not subject to Florida sales tax.

( ) The named vessel is used to transport persons or property for hire in interstate or foreign commerce in non-Florida waters and in Florida territorial waters. The fuel will be used to operate vessels in interstate or foreign commerce and is subject to the partial exemption provided in Section 212.08(4)(a)2., F.S. The owner Owner holds a valid sales and use tax certificate of registration issued by the Florida Department of Revenue and must pay tax due on the fuel directly to the Florida Department of Revenue. The tax is due on the 1st day of the month following the date of purchase of the fuel and is delinquent on the 21st day of that month.

I understand that if I fraudulently issue this exemption certificate Affidavit to evade the payment of Florida sales tax, I will be liable for payment of the tax plus a penalty of 200% of the tax and may be subject to conviction of a third degree felony.

Under the penalties of perjury, I declare that I have read the foregoing exemption certificate Affidavit and the facts stated in it herein are true and correct to the best of my knowledge and belief.

________________________________________________________________

SIGNATURE OF OWNER, OPERATOR, OR OWNER’S AGENT, OR REPRESENTATIVE

________________________

TITLE OR DESIGNATION

_________________

DATE

(7) Refunds to claim the partial exemption.

(a) through (c) No change.

(d) The following is a suggested format of an affidavit to be provided to the Department to obtain a refund of tax paid to the selling dealer in excess of the tax due on vessels operated in interstate or foreign commerce or for commercial fishing purposes:

STATE OF FLORIDA

COUNTY OF ________________________

AFFIDAVIT

SALES TAX PAID TO THE SELLING DEALER FOR

A VESSEL USED IN INTERSTATE OR FOREIGN COMMERCE OR

FOR COMMERCIAL FISHING PURPOSES

I, the undersigned individual, hereby declare swear or affirm that I am the owner, operator, or the owner’s Owner, or the Owner’s agent or representative authorized to act for the owner or operator Owner or Operator in the purchase of the vessel described below. The option checked below applies to this purchase:

( ) The vessel is used exclusively to transport persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in non-Florida waters, including the mileage from the territorial limit to port dockside and return into international waters. The vessel is not operated in or on the canals or waterways, or within the territorial waters, of Florida and is not subject to Florida sales tax. I have paid Florida sales tax to the seller Seller and am applying directly to the Florida Department of Revenue to obtain a refund of tax paid in the amount of $______ directly from the Florida Department of Revenue.

( ) The vessel is used in transporting persons or property for hire in interstate or foreign commerce or for commercial fishing purposes in both non-Florida waters and in Florida territorial waters. I have paid Florida sales tax to the seller Seller and am applying directly to the Florida Department of Revenue to obtain a refund of tax paid in excess of the tax due pursuant to Section section 212.08(8), F.S. I understand that, as the purchaser Purchaser, I must pay tax imposed under Section section 212.08(8), F.S., at the rate of __________ % of the sales price of the vessel and am requesting a refund of tax paid in the amount of $______ directly from the Florida Department of Revenue.

DESCRIPTION OF VESSEL USED IN INTERSTATE OR FOREIGN COMMERCE OR FOR COMMERCIAL FISHING PURPOSES: