Florida DOR Proposes Sales Tax Regulations to Amend Aircraft, Vending Machine, Computer, Database Provisions

The Florida Department of Revenue June 16 proposed regulations to amend provisions concerning dealer charges, aircraft, computers and related systems, vending machines, and electronic databases. The proposal includes measures to: 1) remove certain aircraft repair and maintenance charge provisions; 2) incorporate an exemption for the repair and maintenance of aircraft with over 2,000 pounds maximum certified take-off weight; 3) repeal provisions ruled invalid by the Division of Administrative Hearings concerning the taxability of a vending machine; 4) remove unnecessary definitions and provisions concerning the taxability of sale, rental, or time-share of tangible personal property for computers and related systems; and ...