Suggested Language For The Program Manager'S Exemption Certificate Form printable pdf download

Suggested Language For The Program Manager'S Exemption Certificate Form

TIP #10A01-11R

DATE ISSUED: June 29, 2010

REVISED: July 16, 2010

Aircraft

This Tax Information Publication regarding aircraft contains information on the tax exemptions

for aircraft temporarily used in Florida; changes to the nonresident removal exemption;

definition of fractional aircraft ownership program; the exemption for fractional aircraft used in a

fractional aircraft ownership program, and the maximum tax on a fractional ownership interest.

Aircraft Temporarily in the State

20-day Use Tax Exemption

Effective July 1, 2010, a nonresident of Florida will be exempt from use tax on his/her aircraft if

the aircraft enters and remains in the state for no more than a total of 20 days during the 6-month

period after the date of purchase.

For purposes of this exemption, a nonresident means a person who:

•

Has not had his or her principal place of domicile in this state for a period of 6 or more

consecutive months;

•

Has not registered to vote in this state;

•

Has not made a statement of domicile under section 222.17, Florida Statutes (F.S.); and

•

Has not filed for homestead tax exemption on property in this state.

A nonresident corporation means a corporation incorporated under laws of another state or

country, which does not maintain its chief or principal office in this state.

For purposes of this exemption, one day is deemed to be any portion of a day. For example: John

Doe, a nonresident, buys an aircraft on July 2, 2010, in South Carolina. John Doe flies to the

Bahamas on July 14, 2010. On the way, he stops at the Fort Lauderdale airport for two hours.

John Doe returns to Florida from the Bahamas on August 1, 2010, when he stops at the Fort

Lauderdale airport for an hour. John Doe does not return to Florida again during the remaining 6

months since his purchase. John Doe was in Florida for a total of two days during the 6-month

period after buying the aircraft.

Likewise, a purchaser that meets the qualifications for the nonresidential removal exemption in s.

212.05(1)(a)2., F.S., will be exempt from use tax if the aircraft enters and remains in the state for

no more than a total of 20 days during the 6-month period after the date of purchase.

Flight Training, Repairs, Alterations, Refitting, or Modifications

If a nonresident’s aircraft enters Florida only for flight training, repairs, alterations, refitting, or

modifications, the days the aircraft remains in Florida for these purposes do not count toward the

nonresident’s 20-day allowance. The nonresident must support the exemption with written

documentation provided by in-state vendors or suppliers that clearly identifies the aircraft and

Suggested Language For The Program Manager'S Exemption Certificate Form