Form Gt-800008 - Sales And Use Tax On Aircraft (Page 2 of 4) in pdf

Example: If you purchase an aircraft in a state that has a sales tax rate of 4 percent, you

must pay an additional 2 percent when you bring the aircraft into Florida, plus any

applicable discretionary sales surtax.

When is Tax Due?

Form DR-15AIR, Sales and Use Tax Return for Aircraft, is the tax return used to report sales and

use tax on purchases of aircraft when Florida sales and use tax was not paid by the purchaser to the

seller. Form DR-15AIR and payment for the tax are due to the Department of Revenue on the first

day of the month and late after the 20th of the month following the month that:

•

The aircraft was purchased in Florida;

•

The aircraft was delivered to a Florida location; or

•

The aircraft enters Florida for use or storage.

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.

Specific Exemptions

Aircraft Sold to Nonresidents – An aircraft sold by or through a registered dealer or broker to a

purchaser who is a nonresident of Florida at the time of taking delivery of the aircraft in Florida is

exempt.

The nonresident purchaser must meet the following requirements:

 The nonresident purchaser must sign an affidavit (Form GT-500002) stating that he or

she has read the law and rules regarding the specific exemption claimed. When

completing the affidavit, the nonresident purchaser must elect to:

•

Remove the aircraft from Florida within 10 days of the date of purchase;

•

Place the aircraft in a Florida registered repair facility; or

•

Allow the aircraft to remain in Florida exclusively for flight training, repairs,

alterations, refitting, or modifications.

 Within 5 days of the date of sale, the dealer or broker must provide the Department with

a copy of the invoice, bill of sale, and/or closing statement, and the original, signed,

removal affidavit.

 Within 10 days of removal of the aircraft from Florida, the nonresident purchaser must

provide the Department with documentation evidencing the removal of the aircraft from

Florida. Note: Receipts for fuel, repairs, or tie-down or hangar charges from outside

Florida must identify the aircraft.

 Within 30 days of removal of the aircraft from Florida, the nonresident purchaser must

provide the Department with written documentation evidencing that registration of the

aircraft outside Florida has occurred or documentation that the nonresident purchaser

has submitted an application for registration to the Federal Aviation Administration.

This exemption does not apply to a Florida resident, an entity where the controlling person is a

Florida resident, or a corporation where any officers or directors are Florida residents.

Documentation must be mailed to:

Florida Department of Revenue

Compliance Campaigns

PO Box 6417

Tallahassee FL 32314-6417

Florida Department of Revenue, Sales and Use Tax on Aircraft

Information for Owners and Purchasers, Page 2

Form Gt-800008 - Sales And Use Tax On Aircraft Page 2

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