Form Gt-800008 - Sales And Use Tax On Aircraft (Page 3 of 4) in pdf

Aircraft Temporarily in Florida – An aircraft owned by a nonresident of Florida is exempt from use

tax if the aircraft enters and remains in Florida for no more than a total of 20 days during the

six-month period after the date of purchase.

An aircraft owned by a nonresident of Florida is exempt from use tax if the aircraft enters and remains

in Florida exclusively for flight training, repairs, alterations, refitting, or modifications. The days the

aircraft remains in Florida for these purposes are not included in the nonresident’s 20-day period.

See Tax Information Publication (TIP) 10A01-11 issued on June 29, 2010.

Repairs, Maintenance, Parts, and Labor – Replacement engines, parts, equipment, and labor used

in or for the maintenance or repair of fixed wing or rotary wing aircraft (helicopters) with a certified

maximum takeoff weight of more than 2,000 pounds are exempt from sales and use tax. Dealers

who make tax-exempt charges for replacement engines, parts, equipment, and labor used in or for

the maintenance or repair of aircraft over 2,000 pounds are required to document the Federal Aviation

Administration registration number (“N-number”) and the maximum certified takeoff weight of the

eligible aircraft on the bill of sale, invoice, or other tangible evidence of sale.

Fixed Wing Aircraft Sales or Leases – The sale or lease of fixed wing aircraft having a maximum

certified takeoff weight of more than 15,000 pounds and used by a “common carrier,” as defined in

Section 121 or 129 Federal Aviation Administration Regulations, is exempt from sales and use tax.

Penalty and Interest

Anyone who purchases an aircraft and obtains a tax exemption as a nonresident purchaser is subject

to Florida use tax, discretionary sales surtax, interest, and penalties (including a mandatory penalty

equal to the tax) when:

•

The aircraft remains in Florida more than 10 days from the date of purchase;

•

The aircraft remains in Florida more than 20 days from the date that the

repairs or alterations were completed;

•

The aircraft returns to Florida within six (6) months from the date of purchase

and remains in Florida more than 20 days;

•

The aircraft remains in Florida upon completion of flight training, repairs,

alterations, refitting, or modifications; or

•

The nonresident purchaser does not furnish the Department the required documentation.

A purchaser who attempts to evade tax by submitting a fraudulent affidavit is subject to the tax due,

interest, and a mandatory 200 percent penalty (according to section 213.29, Florida Statutes). The

purchaser is also subject to a fine of up to $5,000 and up to 5 years in prison.

Reference Material

Tax Laws – Our online Revenue Law Library contains statutes, rules, legislative changes, opinions,

court cases, and publications.

Brochures – Download these brochures from our “Forms and Publications” page:

•

Florida’s Sales and Use Tax (GT-800013)

•

Florida’s Discretionary Sales Surtax (GT-800019)

•

Sales and Use Tax on Aircraft Information for Dealers and Brokers (GT-800009)

Florida Department of Revenue, Sales and Use Tax on Aircraft

Information for Owners and Purchasers, Page 3

Form Gt-800008 - Sales And Use Tax On Aircraft Page 3

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