Exemption Extention Form For Labor, Repair, Maintenance, Sales, And Leases Of Certain Aircraft (Page 2 of 3) in pdf

FOR MORE INFORMATION

This document is intended to alert you to the requirements contained in Florida laws and

administrative rules. It does not by its own effect create rights or require compliance.

For forms and other information, visit our Internet site at Or call Taxpayer

Services, 8:00 a.m., to 7:00 p.m., ET, Monday through Friday, excluding holidays, at 800-352-3671

or 850-488-6800.

Persons with hearing or speech impairments may call our TDD at 800-367-8331 or 850-922-1115.

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer

Services, 1379 Blountstown Highway, Tallahassee, FL 32304-2716.

SUGGESTED PURCHASER'S EXEMPTION CERTIFICATE LABOR, REPAIRS,

MAINTENANCE, SALES AND LEASES OF QUALIFIED AIRCRAFT

I certify that the charges invoiced on or after ____(DATE)_______, by____(VENDOR)________ ,

located at __(VENDORS ADDRESS)___________, are charges for labor, the repair or maintenance

of a qualified aircraft, inclusive of any replacement engines, parts, and equipment installed on such

aircraft in Florida, or the sale or lease of a qualified aircraft. Further, said charges are exempt from

tax pursuant to the provisions of Sections 212.08(7)(ee), (rr), or (ss), and 212.0801, F.S., and the

following exemption requirements have been met:

I own and operate a fleet of at least 25 qualified aircraft in Florida. Each aircraft has a

maximum certified takeoff weight of less than 10,000 pounds and twin turbofan engines that

meet Stage IV noise requirements and are used by a business in its operation as an on-demand

air carrier under Federal Aviation Administration regulation Title 14, chapter I, part 135, Code

of Federal Regulations.

I have offered, in writing, to participate in a flight training and research program with two or

more universities based in Florida which offers graduate programs in aeronautical or aerospace

engineering and offer flight training through a school of aeronautics or college of aviation. I

have forwarded a copy of each written offer to the Florida Department of Revenue.

The purchase, lease, repair, or maintenance to be exempted is for my exclusive use as the

purchaser or lessee of a qualified aircraft. Sales of equipment used to maintain or repair

qualified aircraft are exempt when installed on qualified aircraft maintained or repaired in

Florida.

This certificate will remain in affect until I notify you that I no longer qualify to receive an

exemption for qualified aircraft under s. 212.0801, F.S.

I understand that if I fraudulently issue this certificate to evade the payment of tax, I will be liable for

payment of the tax plus a penalty of 200% of the tax and be liable for fine and punishment provided

by law for conviction of a felony of the third degree, as provided in s. 775.082, s. 775.083, or s.

775.084.

Under penalties of perjury, I declare that I have read the foregoing document and that the facts stated

Exemption Extention Form For Labor, Repair, Maintenance, Sales, And Leases Of Certain Aircraft Page 2