Month: March 2009

What’s New In Florida Sales and Use Tax

Hot Off The Presses – Some Favorable Developments For General Aviation on the Florida Sales and U seTax Front:

A light at the end of the tunnel for aircraft owners scared to come to Florida?  Just last week, we saw signs of progress when it comes to advancing GA-friendly legislation in the Florida legislature.  My thanks to those sponsors of legislation that, in rough terms, looks to create a “grace period” for out-of-state residents visiting Florida.  The basic idea is to allow non-residents to bring aircraft purchased within the prior 6 months into Florida for specified purposes, such as training and repairs, without being subject to use tax.  Non-residents would be allowed  a total of 21 days per year for visiting the state for these purposes.  The days would not need to be contiguous.

Also encouraging is what did NOT happen.  A house committee charged with reviewing the existing sales and use tax exemptions for possible modification or repeal has left some key provisions alone, for now.  One is the provision that allows Florida’s flight to pay use tax on 1% of the value of their flight school aircraft, rather than paying sales tax on these purchases up front.  This and other provisions are critically important to Florida’s economy and the next generation of pilots.  

I applaud the sponsors in the Florida House and Senate who take a long view of general aviation and its importance to Florida.  It is also important to remember that residents and NON-residents alike, tourists and seasonal residents, DO have planning options when it comes to sales and use tax.  Contact me, Ari Good at Good Attorneys At Law, P.A., for professional advice.

Also to read my detailed and up-to-date analysis of the sales tax legislation, and the statutory provisions to which they apply, view the News & Articles page at www.goodattorneysatlaw.com.