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."