Form Gt-800009 - Sales And Use Tax On Aircraft printable pdf download

GT-800009

R. 12/17

Sales and Use Tax on Aircraft

Information for Dealers and Brokers

Who Must Register to Collect Tax?

Any person who sells, offers for sale, or imports aircraft into Florida for sale at retail must register

with the Department as an aircraft dealer. Aircraft brokers offer aircraft for sale, but may not have

the aircraft in their possession. Aircraft brokers are also required to register with the Department as

an aircraft dealer.

You can register to collect and report tax through our website at . The site will

guide you through an application interview that will help you determine your tax obligations. If you

do not have Internet access, you can complete a paper Florida Business Tax Application (Form

DR-1).

What is Taxable?

Sales and Use Tax

All aircraft sold, delivered, used, or stored in Florida are subject to Florida’s sales and use tax, plus

any applicable discretionary sales surtax, unless exempt. Florida aircraft dealers and brokers are

required to collect tax from the purchaser at the time of sale or delivery.

Discretionary Sales Surtax

Most counties impose a local option discretionary sales surtax. The surtax is due when the aircraft

is delivered by the dealer or broker to a location within a county that imposes a surtax or when the

use of the aircraft occurs within a county imposing a surtax. Discretionary sales surtax applies to the

first $5,000 of the purchase price. Form DR-15DSS, Discretionary Sales Surtax Information,

provides a list of Florida counties and their surtax rates. This form is available in the “Forms and

Publications” section of the Department’s website.

Trade-In Allowance

A registered aircraft dealer or broker may deduct a trade-in allowance from the purchase price of

the aircraft when, in a single transaction, tangible personal property (not real property) is traded as

part of the aircraft purchase.

When is Tax Due?

Returns and payments are due the first day of the month and late after the 20th of the month

following each reporting period, whether you are filing monthly, quarterly, twice a year, or yearly. If

the 20th falls on a Saturday, Sunday, or state or federal holiday, returns and payments will be timely

if they are postmarked on the first business day after the 20th. Florida law requires you to file a

tax return even if you do not owe sales and use tax.

Electronic Filing and Payment

We offer the use of our free and secure website to file and pay sales tax. You also have the option

of buying software from a software vendor. For more information on electronic filing and payment

options, visit our website.

You may voluntarily file and pay taxes electronically; however, if you pay $20,000 or more in sales

and use tax between July 1 and June 30 (the state fiscal year), you must use electronic funds transfer

(EFT) for the next calendar year to pay your taxes.

If you make tax payments using electronic funds transfer (EFT), you must initiate electronic

payments no later than 5:00 p.m., ET, on the business day before the 20th.

Florida Department of Revenue, Sales and Use Tax on Aircraft, Page 1

Form Gt-800009 - Sales And Use Tax On Aircraft

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