Florida legislation · 2026 Regular Session
Florida S1512: Space Florida
Status: Failed, March 13, 2026
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.
What the bill says
An act relating to Space Florida; amending s. 196.012, F.S.; revising the definition of the term âgovernmental purposeâ; 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; reordering and amending s. 212.08, F.S.; exempting from the sales and use tax certain tangible personal property leased to private entities; authorizing the Department of Revenue to adopt rules; amending s. 331.302, F.S.…
From the introduced text, January 8, 2026:
A bill to be entitled An act relating to Space Florida; amending s. 196.012, F.S.; revising the definition of the term âgovernmental purposeâ; 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; reordering and amending s. 212.08, F.S.; exempting from the sales and use tax certain tangible personal property leased to private entities; authorizing the Department of Revenue to adopt rules; amending s. 331.302, F.S.; providing that Space Florida is not subject to certain provisions; requiring Space Florida to maintain a specified attestation in its records under certain circumstances; providing an effective date. Be It Enacted by the Legislature of the State of Florida: Section 1.âSubsection (6) of section 196.012, Florida Statutes, is amended to read: 196.012âDefinitions.âFor the purpose of this chapter, the following terms are defined as follows, except where the context clearly indicates otherwise: (6)âGovernmental, municipal, or public purpose or function is [DELETED: shall be] deemed to be served or performed when the lessee under any leasehold interest created in property of the United States, the state or any of its political subdivisions, or any municipality, agency, special district, authority, or other public body corporate of the state is demonstrated to perform …