196.1994  Space laboratories exemption.--

(1)  Notwithstanding other provisions of this chapter, modules, racks, lockers, and their necessary subsystems owned by any person and intended for use as space laboratories launched into space aboard the space shuttle for the primary purpose of conducting scientific research in space are deemed to carry out a scientific purpose and are exempt from ad valorem taxation.

(2)  This section is repealed July 1, 2004.