On 2008-04-01, news.chi.sbcglobal.net wrote:
But Florida will no more try to impose a use tax if you fly your airplane
there for a two week vacation than they would if you drove your car there
for a two week vacation.

Unfortunately, they claim they can. From the FDoR page on sales and use tax,
http://dor.myflorida.com/dor/taxes/s...aft_owner.html :
-----
What Is Use Tax?

Use tax is a component of Florida's sales and use tax law. It is due on
purchases made out of state and brought into Florida within 6 months of the
purchase date.

The "use" component of sales and use tax provides uniform taxation of items
such as aircraft, which may be purchased outside Florida, but used,
hangared, or stored in the state.

Aircraft purchased and used outside Florida for more than 6 months are
generally exempt when brought into Florida, if both of the following
conditions are met:

The owner has owned the aircraft for more than 6 months.
The owner has used the aircraft in another state or states, U.S. territory,
or District of Columbia 6 months or longer prior to bringing the aircraft to
Florida.
-----
"Brought into Florida" is awfully broad.
--
Jay Maynard, K5ZC http://www.conmicro.com
http://jmaynard.livejournal.com http://www.tronguy.net
Fairmont, MN (FRM) (Yes, that's me!)
AMD Zodiac CH601XLi N55ZC (ordered 17 March, delivery 2 June)