Florida sales/use tax news again

I'll bet they don't try to hit the airlines with this, can you imagine NorthWest getting a bill for a few million for every airplane less than 6 mos old that lands in Florida?. And if that's true a private owner that gets such a bill ought to claim discrimination!
 
Hmmmm.... The statutes seem to include all "motor vehicles". How many Snow Birds do you think are going to get bills on their Lexuses, Mercedes, Cadillacs, etc. this summer? Probably about as close to zero as you can get!
 
I'll bet they don't try to hit the airlines with this, can you imagine NorthWest getting a bill for a few million for every airplane less than 6 mos old that lands in Florida?. And if that's true a private owner that gets such a bill ought to claim discrimination!

Virginia's tax code explicitly exempts airlines.

So, apparently, does Florida:

Florida Department of Revenue web site said:
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.
 
That article is irresponsible and materially misstates the facts. The state asks FBOs to supply a list of domiciled aircraft. If your aircraft appears on that list, they ask you for the tax or evidence you've paid it. In my 5 dealings with the state revenooers over sales/use tax, they have always been infinitely reasonable. My guess is that the crybaby Cirrus and Meridian owners who contacted AIN were in fact snowbirds who rent or own hangars and keep their airplanes in Florida for half the year. Transients are NOT in danger here. Snowbirds often try to claim Florida as their primary residence for income tax purposes (there isn't one) and their other state as primary residence when it leads to their benefit. Mountain out of a molehill.

Read the opening of the code again. "There shall be a presumption that any aircraft, boat, mobile home, motor vehicle, or other vehicle purchased in another state, territory of the United States, or the District of Columbia but titled, registered, or licensed in this state is taxable except as otherwise provided in subsection (26) of this rule."
 
That article is irresponsible and materially misstates the facts. The state asks FBOs to supply a list of domiciled aircraft. If your aircraft appears on that list, they ask you for the tax or evidence you've paid it. In my 5 dealings with the state revenooers over sales/use tax, they have always been infinitely reasonable. My guess is that the crybaby Cirrus and Meridian owners who contacted AIN were in fact snowbirds who rent or own hangars and keep their airplanes in Florida for half the year. Transients are NOT in danger here. Snowbirds often try to claim Florida as their primary residence for income tax purposes (there isn't one) and their other state as primary residence when it leads to their benefit. Mountain out of a molehill.

Read the opening of the code again. "There shall be a presumption that any aircraft, boat, mobile home, motor vehicle, or other vehicle purchased in another state, territory of the United States, or the District of Columbia but titled, registered, or licensed in this state is taxable except as otherwise provided in subsection (26) of this rule."


So my fears are the result of substantial mis-reporting... thank you Ken Ibold, you are a journalist in the best traditions of the craft, reporting facts rather than currying fears.
 
Thanks Ken! This came up again on AvSig and is evidently big stuff on the COPA web site. Here's a post from AvSig:

Over on COPA there is a long thread about this (sorry, on the members side, in our 'hangar talk' forum). One of our members posted:

I spoke with a very unappologetic Dept of Revenue in FL (anonymously). They state that, in order to qualify, an aircraft must only stay for one night in Florida. Landing for Fuel and continuing on is reportedly not an issue. They also stated that if the aircraft is under the care and maintenance of an authorized service center this will also serve as an exemption.


Would it be appropriate to post you info there, or, should we let them continue to stew in their own juices <g>

Best,

Dave
 
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