THE BILL ITSELF
SB 1512
Space Florida
Florida Senate - 2026 SB 1512 By Senator Burgess 23-00788A-26 20261512__
1
A bill to be entitled
2
An act relating to Space Florida; amending s. 196.012,
3
F.S.; revising the definition of the term
4
“governmental purpose”; providing that certain
5
property being used by a nongovernmental lessee
6
pursuant to a project authorized by the Space Florida
7
board of directors is deemed to perform an essential
8
governmental purpose and is exempt from taxation;
9
reordering and amending s. 212.08, F.S.; exempting
10
from the sales and use tax certain tangible personal
11
property leased to private entities; authorizing the
12
Department of Revenue to adopt rules; amending s.
13
331.302, F.S.; providing that Space Florida is not
14
subject to certain provisions; requiring Space Florida
15
to maintain a specified attestation in its records
16
under certain circumstances; providing an effective
17
date.
19
Be It Enacted by the Legislature of the State of Florida:
21
Section 1. Subsection (6) of section 196.012, Florida
22
Statutes, is amended to read:
23
196.012 Definitions.—For the purpose of this chapter, the
24
following terms are defined as follows, except where the context
25
clearly indicates otherwise:
26
(6) Governmental, municipal, or public purpose or function
27
is shall be deemed to be served or performed when the lessee
28
under any leasehold interest created in property of the United
29
States, the state or any of its political subdivisions, or any
30
municipality, agency, special district, authority, or other
31
public body corporate of the state is demonstrated to perform a
32
function or serve a governmental purpose which could properly be
33
performed or served by an appropriate governmental unit or which
34
is demonstrated to perform a function or serve a purpose which
35
would otherwise be a valid subject for the allocation of public
36
funds. For purposes of the preceding sentence, an activity
37
undertaken by a lessee which is permitted under the terms of its
38
lease of real property designated as an aviation area on an
39
airport layout plan which has been approved by the Federal
40
Aviation Administration and which real property is used for the
41
administration, operation, business offices and activities
42
related specifically thereto in connection with the conduct of
43
an aircraft full service fixed base operation which provides
44
goods and services to the general aviation public in the
45
promotion of air commerce is shall be deemed an activity which
46
serves a governmental, municipal, or public purpose or function.
47
Any activity undertaken by a lessee which is permitted under the
48
terms of its lease of real property designated as a public
49
airport as defined in s. 332.004(14) by municipalities,
50
agencies, special districts, authorities, or other public bodies
51
corporate and public bodies politic of the state, a spaceport as
52
defined in s. 331.303, or which is located in a deepwater port
53
identified in s. 403.021(9)(b) and owned by one of the foregoing
54
governmental units, subject to a leasehold or other possessory
55
interest of a nongovernmental lessee that is deemed to perform
56
an aviation, airport, aerospace, maritime, or port purpose or
57
operation shall be deemed an activity that serves a
58
governmental, municipal, or public purpose. The use by a lessee,
59
licensee, or management company of real property or a portion
60
thereof as a convention center, visitor center, sports facility
61
with permanent seating, concert hall, arena, stadium, park, or
62
beach is deemed a use that serves a governmental, municipal, or
63
public purpose or function when access to the property is open
64
to the general public with or without a charge for admission. If
65
property deeded to a municipality by the United States is
66
subject to a requirement that the Federal Government must ,
67
through a schedule established by the Secretary of the Interior,
68
determine that the property is being maintained for public
69
historic preservation, park, or recreational purposes and that
70
if those conditions are not met , the property will revert back
71
to the Federal Government, then such property is shall be deemed
72
to serve a municipal or public purpose. The term “governmental
73
purpose” also includes a direct use of property on federal lands
74
in connection with the Federal Government’s Space Exploration
75
Program , aerospace activities as specified in s. 331.303, or
76
spaceport activities as defined in s. 212.02(22). Real property
77
and tangible personal property owned by the Federal Government
78
or Space Florida and used for defense and space exploration
79
purposes or which is put to a use in support thereof is shall be
80
deemed to perform an essential national governmental purpose and
81
is shall be exempt. Real property and tangible personal property
82
being used by a nongovernmental lessee within this state
83
pursuant to a project authorized by the Space Florida board of
84
directors is deemed to perform an essential governmental purpose
85
and is exempt. As used in this chapter, the term “owned by the
86
lessee” as used in this chapter does not include personal
87
property, buildings, or other real property improvements used
88
for the administration, operation, business offices and
89
activities related specifically thereto in connection with the
90
conduct of an aircraft full service fixed based operation which
91
provides goods and services to the general aviation public in
92
the promotion of air commerce provided that the real property is
93
designated as an aviation area on an airport layout plan
94
approved by the Federal Aviation Administration. For purposes of
95
determination of “ownership,” buildings and other real property
96
improvements which will revert to the airport authority or other
97
governmental unit upon expiration of the term of the lease are
98
shall be deemed “owned” by the governmental unit and not the
99
lessee. Also, for purposes of determination of ownership under
100
this section or s. 196.199(5), flight simulation training
101
devices qualified by the Federal Aviation Administration, and
102
the equipment and software necessary for the operation of such
103
devices, are shall be deemed “owned” by a governmental unit and
104
not the lessee if such devices will revert to that governmental
105
unit upon the expiration of the term of the lease, provided the
106
governing body of the governmental unit has approved the lease
107
in writing. Providing two-way telecommunications services to the
108
public for hire by the use of a telecommunications facility, as
109
defined in s. 364.02(14), and for which a certificate is
110
required under chapter 364 does not constitute an exempt use for
111
purposes of s. 196.199, unless the telecommunications services
112
are provided by the operator of a public-use airport, as defined
113
in s. 332.004, for the operator’s provision of
114
telecommunications services for the airport or its tenants,
115
concessionaires, or licensees, or unless the telecommunications
116
services are provided by a public hospital.
117
Section 2. Paragraph (j) of subsection (5) of section
118
212.08, Florida Statutes, is reordered and amended to read:
119
212.08 Sales, rental, use, consumption, distribution, and
120
storage tax; specified exemptions.—The sale at retail, the
121
rental, the use, the consumption, the distribution, and the
122
storage to be used or consumed in this state of the following
123
are hereby specifically exempt from the tax imposed by this
124
chapter.
125
(5) EXEMPTIONS; ACCOUNT OF USE.—
126
(j) Machinery and equipment used in semiconductor, defense,
127
or space technology production.—
128
1. All of the following are exempt from the tax imposed by
129
this chapter:
130
a. Industrial machinery and equipment used in semiconductor
131
technology facilities certified under subparagraph 5. to
132
manufacture, process, compound, or produce semiconductor
133
technology products for sale or for use by these facilities are
134
exempt from the tax imposed by this chapter . For purposes of
135
this paragraph, industrial machinery and equipment includes
136
molds, dies, machine tooling, other appurtenances or accessories
137
to machinery and equipment, testing equipment, test beds,
138
computers, and software, whether purchased or self-fabricated,
139
and, if self-fabricated, includes materials and labor for
140
design, fabrication, and assembly.
141
b. Industrial machinery and equipment used in defense or
142
space technology facilities certified under subparagraph 5. to
143
design, manufacture, assemble, process, compound, or produce
144
defense technology products or space technology products for
145
sale or for use by these facilities are exempt from the tax
146
imposed by this chapter .
147
c.(I) Tangible personal property, including, but not
148
limited to, machinery or equipment, leased to a private entity
149
lessee that:
150
(A) Is owned by a federal, state, or local governmental
151
entity;
152
(B) Is located in this state;
153
(C) Is used by the lessee solely in connection with
154
semiconductor, defense, or aerospace contracts, programs, or
155
projects; and
156
(D) Is leased under a written lease, license, or similar
157
agreement with the federal, state, or local governmental entity
158
that owns the machinery or equipment.
159
(II) The department may adopt rules governing the manner
160
and form of the application for, and the issuance of, exemption
161
certificates pursuant to this sub-subparagraph.
162
2. Building materials purchased for use in manufacturing or
163
expanding clean rooms in semiconductor-manufacturing facilities
164
are exempt from the tax imposed by this chapter.
165
3. In addition to meeting the criteria mandated by
166
subparagraph 1. or subparagraph 2., a business must be certified
167
by the Department of Commerce in order to qualify for exemption
168
under this paragraph.
169
4. For items purchased tax-exempt pursuant to this
170
paragraph, possession of a written certification from the
171
purchaser, certifying the purchaser’s entitlement to the
172
exemption, relieves the seller of the responsibility of
173
collecting the tax on the sale of such items, and the department
174
shall look solely to the purchaser for recovery of the tax if it
175
determines that the purchaser was not entitled to the exemption.
176
5.a. To be eligible to receive the exemption provided by
177
subparagraph 1. or subparagraph 2., a qualifying business entity
178
shall initially apply to the Department of Commerce. The
179
original certification is valid for a period of 2 years. In lieu
180
of submitting a new application, the original certification may
181
be renewed biennially by submitting to the Department of
182
Commerce a statement, certified under oath, that there has not
183
been a material change in the conditions or circumstances
184
entitling the business entity to the original certification. The
185
initial application and the certification renewal statement
186
shall be developed by the Department of Commerce.
187
b. The Division of Economic Development of the Department
188
of Commerce shall review each submitted initial application and
189
determine whether or not the application is complete within 5
190
working days. Once complete, the division shall, within 10
191
working days, evaluate the application and recommend approval or
192
disapproval to the Department of Commerce.
193
c. Upon receipt of the initial application and
194
recommendation from the division or upon receipt of a
195
certification renewal statement, the Department of Commerce
196
shall certify within 5 working days those applicants who are
197
found to meet the requirements of this section and notify the
198
applicant of the original certification or certification
199
renewal. If the Department of Commerce finds that the applicant
200
does not meet the requirements, it shall notify the applicant
201
within 10 working days that the application for certification
202
has been denied and the reasons for denial. The Department of
203
Commerce has final approval authority for certification under
204
this section.
205
d. The initial application and certification renewal
206
statement must indicate, for program evaluation purposes only,
207
the average number of full-time equivalent employees at the
208
facility over the preceding calendar year, the average wage and
209
benefits paid to those employees over the preceding calendar
210
year, the total investment made in real and tangible personal
211
property over the preceding calendar year, and the total value
212
of tax-exempt purchases and taxes exempted during the previous
213
year. The department shall assist the Department of Commerce in
214
evaluating and verifying information provided in the application
215
for exemption.
216
e. The Department of Commerce may use the information
217
reported on the initial application and certification renewal
218
statement for evaluation purposes only.
219
6. A business certified to receive this exemption may elect
220
to designate one or more state universities or community
221
colleges as recipients of up to 100 percent of the amount of the
222
exemption. To receive these funds, the institution must agree to
223
match the funds with equivalent cash, programs, services, or
224
other in-kind support on a one-to-one basis for research and
225
development projects requested by the certified business. The
226
rights to any patents, royalties, or real or intellectual
227
property must be vested in the business unless otherwise agreed
228
to by the business and the university or community college.
229
7. As used in this paragraph, the term:
230
c. a. “Semiconductor technology products” means raw
231
semiconductor wafers or semiconductor thin films that are
232
transformed into semiconductor memory or logic wafers, including
233
wafers containing mixed memory and logic circuits; related
234
assembly and test operations; active-matrix flat panel displays;
235
semiconductor chips; semiconductor lasers; optoelectronic
236
elements; and related semiconductor technology products as
237
determined by the Department of Commerce.
238
a. b. “Clean rooms” means manufacturing facilities enclosed
239
in a manner that meets the clean manufacturing requirements
240
necessary for high-technology semiconductor-manufacturing
241
environments.
242
b. c. “Defense technology products” means products that have
243
a military application, including, but not limited to, weapons,
244
weapons systems, guidance systems, surveillance systems,
245
communications or information systems, munitions, aircraft,
246
vessels, or boats, or components thereof, which are intended for
247
military use and manufactured in performance of a contract with
248
the United States Department of Defense or the military branch
249
of a recognized foreign government or a subcontract thereunder
250
which relates to matters of national defense.
251
d. “Space technology products” means products that are
252
specifically designed or manufactured for application in space
253
activities, including, but not limited to, space launch
254
vehicles, space flight vehicles, missiles, satellites or
255
research payloads, avionics, and associated control systems and
256
processing systems and components of any of the foregoing. The
257
term does not include products that are designed or manufactured
258
for general commercial aviation or other uses even though those
259
products may also serve an incidental use in space applications.
260
Section 3. Subsection (4) of section 331.302, Florida
261
Statutes, is amended to read:
262
331.302 Space Florida; creation; purpose.—
263
(4) (a) Space Florida is not an agency as defined in ss.
264
216.011 and 287.012.
265
(b) Space Florida is not subject to s. 255.20 when
266
purchasing professional or construction services, or both, using
267
funds that are not appropriated by the Legislature. For all such
268
purchases, Space Florida shall maintain in its records an
269
attestation that the funds used are not appropriated by the
270
Legislature.
271
Section 4. This act shall take effect July 1, 2026.