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        (1) Applicability of exemption for services performed on or in connection with a non-American vessel or aircraft:
    (a) Service performed by an employee during a reporting period on or in connection with a non-American vessel or a non-American aircraft is exempt from the definition of employment if such employee is employed by the employer on and in any way connected with the vessel or aircraft while it is outside the United States.
    (b) The citizenship or residence of the employee and the place where the contract of service is entered into are immaterial for purposes of this exemption, and the citizenship or residence of the employer is material only in determining whether the vessel is American. Services performed within the United States on or in connection with a non-American vessel are exempted from employment if the employee is employed by the employer on and in connection with the vessel when it is outside the United States.
    (c) Exempt services under this rule are not considered employment for reemployment tax purposes and shall not to be reported on the employer’s quarterly report (RT-6).
    (2) Definitions:
    (a) “Non-American aircraft” means any aircraft that is not an “American aircraft” as defined by Florida Statutes § 443.036(3)
    (b) “Non-American vessel” means any vessel that is not an “American vessel” as defined in Florida Statutes § 443.036(5)
Rulemaking Authority 443.1317(1)(b) FS. Law Implemented 443.1216(13)(b) FS. History—New 9-23-15.