Fillable Form Dr-15air - Sales And Use Tax Return For Aircraft (Page 2 of 2) in pdf

DR-15AIR

R. 08/13

Page 2

Florida Use Tax

Trade-In Allowance:

Use tax is a component of Florida’s sales and use

You deduct a trade-in allowance from the purchase price of

tax law. The “use” part of Florida’s sales and use tax

the aircraft to compute the amount subject to tax when, in one

provides uniform taxation of items. Florida’s six percent

single transaction, you traded an aircraft, boat, mobile home,

(6%) use tax, plus any applicable discretionary sales

or motor vehicle with the individual who sold you the aircraft.

surtax, is due on aircraft used or stored in Florida when:

•

The aircraft is purchased from a person who is not

When is the Tax Due?

a registered aircraft dealer and the sale or delivery

of the aircraft occurs in Florida;

Section 212.06(1), Florida Statutes (F.S.), provides that Florida

•

The aircraft is purchased in another state,

use tax is due when the aircraft is imported into Florida for

territory of the United States, or District of

use or storage. Tax returns and tax payments are due the 1st

Columbia and is brought into Florida within six

day, and are late after the 20th day, of the month following the

months of the purchase date; or

month that:

•

The aircraft is purchased in a foreign country and is

•

The aircraft was purchased in Florida;

brought into Florida at any time.

•

The aircraft was delivered to a Florida location; or

•

The aircraft enters Florida for use or storage.

A credit for taxes paid in another state, territory of the

United States, or the District of Columbia is allowed

If the 20th falls on a Saturday, Sunday, or state or federal

against Florida use tax due. No credit is allowed for

holiday, your tax return and your check or money order must

taxes paid to another country. Example: If you buy an

be postmarked or hand-delivered on the first business day

aircraft in a state that has a sales tax rate of four

following the 20th.

percent, an additional two percent tax, plus

discretionary sales surtax, is due when you bring the

Penalties:

aircraft into Florida within six months of the date of

For late returns and payments, the penalty is either:

purchase for use or storage in Florida.

•

A minimum of $50 if 10% of the amount due is less than

$50; or

Discretionary Sales Surtax:

•

10% of the amount due.

Most counties impose a local option discretionary sales

surtax that is due on taxable transactions when delivery

There are specific penalties imposed for fraud, fraudulent

or use occurs in a county that imposes a surtax. The

claim of exemption, failure to pay, or an attempt to evade or

surtax to be paid on an airplane purchase is the surtax

defeat the sales and use tax. See sections 212.12, 212.085,

rate imposed by the county where the airplane is used

and 213.29, F.S.

or stored. Discretionary sales surtax applies to the first

$5,000 of the purchase price. Current discretionary

Interest:

sales surtax rates for all counties are listed on Form

If your payment is late, you owe interest on the Amount Due.

DR-15DSS, Discretionary Sales Surtax Information,

Florida law provides a floating rate of interest for late

posted online:

payments of taxes and fees due, including discretionary

sales surtax. Interest rates, including daily rates, are published

Exemption:

in Tax Information Publications that are updated semiannually

on January 1 and July 1 each year and posted online at www.

A nonresident of Florida is exempt from Florida use tax

when his or her aircraft enters and remains in Florida

for 20 days or less during the six-month period after the

purchase date. See Tax Information Publication

10A01-11R issued July 16, 2010.

Information, forms, and tutorials are available on our Internet site:

To speak with a Department representative, call Taxpayer Services, Monday through Friday,

8 a.m. to 7 p.m., ET, at 800-352-3671.

To find a taxpayer service center near you, go to: /contact.html

For a written reply to tax questions, write to:

Subscribe to our tax publications to receive due date

Taxpayer Services – MS 3-2000

reminders or an e-mail when we post:

Florida Department of Revenue

•

Tax Information Publications (TIPs).

5050 W Tennessee St

•

Facts on Tax, a quarterly publication.

Tallahassee FL 32399-0112

•

Proposed rules, notices of rule development

workshops, and more.

Go to: /list/

Form Dr-15air - Sales And Use Tax Return For Aircraft Page 2

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