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

DR-15AIR

R. 01/16

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

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

of the aircraft occurs in Florida;

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

•

The aircraft is purchased in another state,

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

territory of the United States, or District of

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

Columbia and is brought into Florida within six

month that:

months of the purchase date; or

•

The aircraft was purchased in Florida;

•

The aircraft is purchased in a foreign country and is

•

The aircraft was delivered to a Florida location; or

brought into Florida at any time.

•

The aircraft enters Florida for use or storage.

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

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

United States, or the District of Columbia is allowed

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

against Florida use tax due. No credit is allowed for

be postmarked or hand-delivered on the first business day

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

following the 20th.

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

percent, an additional two percent tax, plus

Penalties:

discretionary sales surtax, is due when you bring the

For late returns and payments, the penalty is either:

aircraft into Florida within six months of the date of

•

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

purchase for use or storage in Florida.

$50; or

•

10% of the amount due.

Discretionary Sales Surtax:

Most counties impose a local option discretionary sales

There are specific penalties imposed for fraud, fraudulent

surtax that is due on taxable transactions when delivery

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

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

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

surtax to be paid on an aircraft purchase is the surtax

and 213.29, F.S.

rate imposed by the county where the aircraft is used

or stored. Discretionary sales surtax applies to the first

Interest:

$5,000 of the purchase price. Current discretionary

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

sales surtax rates for all counties are listed on Form

Florida law provides a floating rate of interest for late

DR-15DSS, Discretionary Sales Surtax Information,

payments of taxes and fees due, including discretionary

posted online:

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

in Tax Information Publications that are updated semiannually

Exemption:

on January 1 and July 1 each year and posted online at:

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 website:

If you need more information or have questions, call Taxpayer Services at 850-488-6800,

Monday through Friday (excluding holidays).

To find a taxpayer service center near you, go to:

For a written reply to tax questions, write to:

Subscribe to our tax publications to receive due date

reminders or an email when we post:

Taxpayer Services – MS 3-2000

Florida Department of Revenue

•

Tax Information Publications (TIPs).

5050 W Tennessee St

•

Proposed rules, notices of rule development

Tallahassee FL 32399-0112

workshops, and more.

Go to:

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

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