Form Gt-800008 - Sales And Use Tax On Aircraft

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GT-800008
Sales and Use Tax on Aircraft
R. 12/17
Information for Owners and Purchasers
If you are planning to buy an aircraft in Florida or bring one into Florida, the Florida Department of
Revenue reminds you that tax compliance is an important aspect of aircraft ownership.
If you operate an aircraft in Florida, you must register it under the regulations of the Federal Aviation
Administration. Florida does not require a separate state registration of aircraft.
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.
When an aircraft is sold by someone other than a registered aircraft dealer or an aircraft is brought
into Florida for use in Florida, Florida use tax is due. The “use” part of Florida’s sales and use tax
provides uniform taxation of items. Florida’s six percent (6%) use tax, plus any applicable
discretionary sales surtax, is due on an aircraft used or stored in Florida when:
The aircraft is purchased from a person who is not a registered aircraft dealer and the
sale or delivery of the aircraft occurs in Florida;
The aircraft is purchased in another state, territory of the United States, or District of
Columbia and is brought into Florida within six (6) months of the purchase date; or
The aircraft is purchased in a foreign country and is brought into Florida at any time.
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,
aircraft is purchased from an individual located within a county imposing a surtax, or
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 at
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. If the sale is between individuals, the purchaser must, in a single
transaction, trade an aircraft, boat, motor vehicle, or mobile home for the aircraft being purchased.
Credit for Tax Paid Outside Florida
A credit against any Florida sales and use tax or surtax due on an aircraft is allowed to any purchaser
who provides documentation that a like tax has been lawfully imposed and paid to another
state, territory of the United States, or District of Columbia.
Florida Department of Revenue, Sales and Use Tax on Aircraft
Information for Owners and Purchasers, Page 1

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