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Aircraft Subject to Florida Use Tax


Retail

An aircraft that was purchased and repaired in California more than six months to its use in Florida will be subject to Florida use tax because the taxpayer purchased the aircraft with the intent to base and use the aircraft in Florida. The taxpayer stated that the aircraft should be exempt from use tax because Florida law provides that an aircraft purchased outside the state and used in another state for six months or more prior to the time it is brought into Florida is presumed to be exempt as purchased for use outside of Florida. However, the taxpayer had indicated that the aircraft was intended to be used in Florida at the time of purchase, including that the aircraft would be flown to and be based in Florida following the repair and restoration work to render the aircraft serviceable. Any presumption that the aircraft was purchased for use outside Florida was rebutted with the taxpayer’s stated intent to base the aircraft in Florida following the repair and restoration work. (Technical Assistance Advisement, No. 10A-006, Florida Department of Revenue, February 10, 2010, released May 2010)

(05/28/2010)
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