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TIP #00A01-16
DATE ISSUED: 07/03/00

Sales Tax Exemption for Lease or License of Real Property Used or Occupied
Predominantly for Space Flight Business Purposes

Effective July 1, 2000, the renting, leasing, letting, or granting a license for the use of real property is exempt from sales tax when the property is used or occupied predominantly for space flight business purposes. For purposes of this exemption, "predominantly" means that more than 50% of the real property, or improvements on the real property, is used or occupied for space flight purposes.

"Space flight business" includes the manufacturing, processing, or assembly of a space facility, space propulsion system, space vehicle, satellite, or station of any kind possessing the capacity of space flight. Also included in "space flight business" are vehicle launch activities, flight operations, ground control or ground support, and all administrative activities directly related to the space flight business.

"Space flight" is any flight designed for suborbital, orbital, or interplanetary travel of a space vehicle, satellite, or station of any kind.

Any person renting, leasing, or letting real property to be used for this purpose should extend to the lessor of the real property a completed Lessee's Exemption Certificate to claim this exemption. (A suggested Lessee's Exemption Certificate is attached.) The Department of Revenue will look to the tenant, lessee, or licensee of the real property for recovery of the tax if it determines that person was not entitled to this exemption.





FOR MORE INFORMATION

This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.

For forms and other information, visit our site at www.myflorida.com/dor. Or call Taxpayer Services, Monday through Friday, 8:00 a.m., to 7:00 p.m., ET, at 800-352-3671 (for Florida residents only), or 850-488-6800

Hearing- or speech-impaired persons should call our TDD at 1-800-367-8331 or 850-922-1115.

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, 1379 Blountstown Highway, Tallahassee, FL 32304-2716.

To receive a fax copy of a form, call 850-922-3676 from your fax machine telephone.

References:
Ch. 2000-183, L.O.F.
Section 212.031(1)(a), F.S.
Section 212.02(23), F.S.