Annotate Legal Florida Aircrafts Forms For Free

Florida's general state sales tax rate is 6%. Additionally, most counties also have a local option discretionary sales surtax. Surtax rates are published in the Discretionary Sales Surtax Information form (DR-15DSS) each year and available online at floridarevenue.com/forms under the Discretionary Sales Surtax section.

To report use tax due to the State of Florida on the purchase of an aircraft, the buyer must complete an Ownership Declaration and Sales and Use Tax Report on Aircraft (Form DR-42A). You can get this form from our Internet site at .myflorida.com/dor.

Florida law grants governmental entities, including states, counties, municipalities, and political subdivisions (e.g., school districts or municipal libraries), an exemption from Florida sales and use tax.

An aircraft owned by a nonresident of Florida is exempt from use tax if the aircraft enters and remains in Florida exclusively for flight training, repairs, alterations, refitting, or modifications. The days the aircraft remains in Florida for these purposes are not included in the nonresident's 20-day period.

New Florida sales tax exemptions for services Most services are already exempt from Florida sales and use tax. Among the exceptions to that rule are interior nonresidential cleaning services, nonresidential pest control services, and investigative and crime protection services.

The sale-for-resale exemption is the most significant in aircraft sales, often occurring when a licensed dealer purchases an aircraft for their inventory. Since the dealer purchases the aircraft with the intent to sell it in a future taxable transaction, the state will not collect a sales or use tax on the purchase.