SESSION WATCH
Died SENATE · SESSION 2026

No. SB 1512

Space Florida
Send via email
SPONSOR
Burgess
FILED BY
Danny Burgess — District 23, Republican [search donations]
EFFECTIVE
7/1/2026
DIED IN
Finance and Tax

Filed under Taxes & Budget.

PROVIDED SUMMARY

Space Florida; Revising the definition of the term “governmental purpose”; providing that certain property being used by a nongovernmental lessee pursuant to a project authorized by the Space Florida board of directors is deemed to perform an essential governmental purpose and is exempt from taxation; exempting from the sales and use tax certain tangible personal property leased to private entities; providing that Space Florida is not subject to certain provisions, etc.

Full bill text →

Plain English Summary

AI-GENERATED
Exempts Space Florida property and leased equipment from state taxes.

Space Florida property used by private lessees for board-authorized projects is now deemed to perform an essential governmental purpose and is exempt from property tax.

Tangible personal property owned by government entities and leased to private entities for semiconductor, defense, or aerospace work is exempt from sales and use tax.

Space Florida is exempt from state procurement laws when purchasing professional or construction services using non-appropriated funds.

The definition of governmental purpose is expanded to include direct use of federal lands for Space Exploration Program and aerospace activities.

KEY PROVISIONS
§ 1 Space Florida property tax exemption majors. 196.012(6)

AICreates a new property tax exemption for private lessees of Space Florida property.

“Real property and tangible personal property being used by a nongovernmental lessee within this state pursuant to a project authorized by the Space Florida board of directors is...” bill text, line 81 →
§ 2 Sales tax exemption for leased government property majors. 212.08(5)(j)(1)(c)

AIExempts tangible personal property leased from government entities to private entities for specific contracts from sales tax.

“Tangible personal property, including, but not limited to, machinery or equipment, leased to a private entity lessee that: (A) Is owned by a federal, state, or local governmental” bill text, line 147 →
§ 3 Space Florida procurement exemption moderates. 331.302(4)(b)

AIExempts Space Florida from state procurement law when using non-appropriated funds.

“Space Florida is not subject to s. 255.20 when purchasing professional or construction services, or both, using funds that are not appropriated by the Legislature.” bill text, line 265 →
§ 4 Space Florida agency status moderates. 331.302(4)(a)

AIClarifies that Space Florida is not a state agency for legal purposes.

“Space Florida is not an agency as defined in ss. 216.011 and 287.012.” bill text, line 263 →
§ 5 Aerospace activities definition moderates. 196.012(6)

AIAdds aerospace activities to the definition of governmental purpose for property tax purposes.

“aerospace activities as specified in s. 331.303” bill text, line 75 →
TIMELINE
3/13/2026
Died in Finance and Tax
1/27/2026
Now in Finance and Tax
1/26/2026
Favorable by Military and Veterans Affairs, Space, and Domestic...
1/22/2026
Introduced
1/21/2026
On Committee agenda-- Military and Veterans Affairs, Space, and...
1/16/2026
Referred to Military and Veterans Affairs, Space, and Domestic...
1/8/2026
Filed
1 EARLIER →
STATUTES IT CHANGES
s. 196.012
+63 / −21
s. 212.08
+121 / −23
s. 331.302
+50 / −0
s. 212.08
+0 / −0
STAFF ANALYSES