Just Bought A Plane? STAY OUT OF FLORIDA !

There's nothing new here. AFAIK, every state has the same policy. You
buy a large ticket item out of state to avoid state sales/use tax and
you're liable for the tax when you bring it home.

It's a stretch to say that if you visit Florida you're going to get
nailed for this tax. But, given where this item showed up and the
author of it, I'm not surprised. Reading the article I'm not surprised
to find his normal Sun and Fun bashing...

John

WJRFlyBoy wrote:
http://tinyurl.com/24og9o

Read about the bewildering details of a number of long-suffering
non-resident pilots who have been caught in the FL tax trap, (otherwise
known as the "Florida Landing Fee").

It starts like this... you buy a new or used aircraft and sign the bill
of sale... which starts "the clock." It is Florida's position that for
the next six months (possibly thereafter, though the burden of proof
reportedly changes at that point), the state has the right to exact the
requisite "Use Tax" (Sales Tax) for the fact you partook of the state's
services unless you can show an equivalent Use or Sales Tax receipt from
another state...

In other words, for those of you who may have bought a $500K Cessna,
Cirrus, Columbia, etc... unless you can prove that you paid the
equivalent use tax in another state, you owe the state of Florida some
$30K if you visited the state in the first six months of your ownership.
Mind you, if your sales/use tax bill comes from a state that exacts LESS
tax than Florida, the FL Department of Revenue still expects you to pony
up the difference... and if you're from a state that exacts a minimum
fee (like the few hundred dollars for owners in South Carolina), they
will bill you for the WHOLE difference... and its up to you to fight
them on it.

No kidding.

On 2008-03-22, John Ammeter wrote:
It's a stretch to say that if you visit Florida you're going to get
nailed for this tax. But, given where this item showed up and the
author of it, I'm not surprised. Reading the article I'm not surprised
to find his normal Sun and Fun bashing...

I first heard about this when Phil Boyer mentioned it briefly at the AOPA
Pilot's Town Meeting in Charlotte last Tuesday. It's real.
--
Jay Maynard, K5ZC http://www.conmicro.com
http://jmaynard.livejournal.com http://www.tronguy.net
http://www.hercules-390.org (Yes, that's me!)
Buy Hercules stuff at http://www.cafepress.com/hercules-390

On Sat, 22 Mar 2008 17:06:35 GMT, Jay Maynard wrote:

On 2008-03-22, John Ammeter wrote:
It's a stretch to say that if you visit Florida you're going to get
nailed for this tax. But, given where this item showed up and the
author of it, I'm not surprised. Reading the article I'm not surprised
to find his normal Sun and Fun bashing...

I first heard about this when Phil Boyer mentioned it briefly at the AOPA
Pilot's Town Meeting in Charlotte last Tuesday. It's real.

It is very real and is beginning to be a heavily enforced tax source for
FL. Money from non constituents, political paradise.

"John Ammeter" wrote ...
It's a stretch to say that if you visit Florida you're going to get nailed
for this tax. But, given where this item showed up and
the author of it, I'm not surprised. Reading the article I'm not
surprised to find his normal Sun and Fun bashing...


Yup,... I read this article at ANN a few days back and was saddened to think
the old Capt Zoom is Back.

I had become a fan Jim Campbell's latest effort with Aero-News Net. I
visited it several times a week, even beginning to prefer it to AvWeb as a
timely info source. I even went over and shook Jim's hand at Hartford AOPA
Expo (where I saw him with camera crew in tow), to wish him success with his
new Aero TV Video Network. I thought his video coverage at AirVenture was
excellent.

Unfortunately this Florida Tax article shows his backslide into the nasty
side of his Capt Zoom alter ego, where he displays no hesitancy to use his
media network against his perceived enemies. I can only assume that shortly
before Jim penned that article he had again been denied Media Credentialed
Access to Sun-n-Fun. No doubt a harsh reminder of his "ban for life".

In article xBgFj.638$Qv5.93@trnddc03, Mike Isaksen says...

Yup,... I read this article at ANN a few days back and was saddened to think
the old Capt Zoom is Back.

I had become a fan Jim Campbell's latest effort with Aero-News Net. I
visited it several times a week, even beginning to prefer it to AvWeb as a
timely info source. I even went over and shook Jim's hand at Hartford AOPA
Expo (where I saw him with camera crew in tow), to wish him success with his
new Aero TV Video Network. I thought his video coverage at AirVenture was
excellent.

Unfortunately this Florida Tax article shows his backslide into the nasty
side of his Capt Zoom alter ego, where he displays no hesitancy to use his
media network against his perceived enemies. I can only assume that shortly
before Jim penned that article he had again been denied Media Credentialed
Access to Sun-n-Fun. No doubt a harsh reminder of his "ban for life".

Mike what you just found out is something a lot of us experienced a long time
ago ,the Tiger never changes his stripes. It happened the first time when he was
with a California based Magazine, he burned bridges and moved East and behaved
himself . Then he had a nice magazine for a while and his nasty backside reared
it evil vindictive head again and the zoom wars started in earnest. His magazine
went bust.He went quiet again and behaved. ANN started and it's just a matter of
time before the real zoom shows up aaaanndd He's Baack!!

One thing for sure is that when he's acting up in public he's been active
behind the scenes. He's still billing advertizers for ads they don't want.

What you did when you shook his hand was to encourage him to think that he's
justified in his actions.All he needs is one Atta Boy and he's off and running.
He's still a phoney .IMHO.

Chuck S

Credibility it was always about credibility....Chuck S

On Mar 23, 10:47*am, ChuckSlusarczyk
wrote:
In article xBgFj.638$Qv5.93@trnddc03, Mike Isaksen says...

Yup,... I read this article at ANN a few days back and was saddened to think
the old Capt Zoom is Back.

I had become a fan Jim Campbell's latest effort with Aero-News Net. I
visited it several times a week, even beginning to prefer it to AvWeb as a
timely info source. I even went over and shook Jim's hand at Hartford AOPA
Expo (where I saw him with camera crew in tow), to wish him success with his
new Aero TV Video Network. I thought his video coverage at AirVenture was
excellent.

Unfortunately this Florida Tax article shows his backslide into the nasty
side of his Capt Zoom alter ego, where he displays no hesitancy to use his
media network against his perceived enemies. I can only assume that shortly
before Jim penned that article he had again been denied Media Credentialed
Access to Sun-n-Fun. No doubt a harsh reminder of his "ban for life".

Mike what you just found out is something a lot of us experienced a long time
ago ,the Tiger never changes his stripes. It happened the first time when he was
with a California based Magazine, he burned bridges and moved East and behaved
himself . Then he had a nice magazine for a while and his nasty backside reared
it evil vindictive head again and the zoom wars started in earnest. His magazine
went bust.He went quiet again and behaved. ANN started and it's just a matter of
time before the real zoom shows up aaaanndd He's Baack!!

One thing for sure *is that when he's acting up in public he's been active
behind the scenes. He's still billing advertizers for ads they don't want.

What you did when you shook his hand was to encourage him to think that he's
justified in his actions.All he needs is one Atta Boy and he's off and running.
He's still a phoney .IMHO.

Chuck S

Credibility it was always about credibility....Chuck S

Hey Chuck!!!

This latest line of zzzoom B.S. is one of those deals that just don't
add up. Can you imagine Netjets or some outfit like that flying a new
Gulfstream into Florida to pick up a charter and get that tax bill.
Maybe the state should just post a tax collector at each gate at MIA
and bill American every time they taxi in a new 777.

I liked the part toward the end of his rant about SnF inflating their
visitor count. I remember when the worthless ******* sued me (I won).
He stated under oath that he had in excess of 45,000 paid subscribers
to his so called magazine most believe it was closer to maybe 4,000 or
less.

This is just his latest ploy to stick it to SnF for barring him from
the show. You can about set your watch by his annual anti- Sun n Fun
rant.

Frank M.Hitlaw at my Secret World Hq

On Sun, 23 Mar 2008 11:34:57 -0700 (PDT), wrote:


This latest line of zzzoom B.S. is one of those deals that just don't
add up. Can you imagine Netjets or some outfit like that flying a new
Gulfstream into Florida to pick up a charter and get that tax bill.
Maybe the state should just post a tax collector at each gate at MIA
and bill American every time they taxi in a new 777.

I liked the part toward the end of his rant about SnF inflating their
visitor count. I remember when the worthless ******* sued me (I won).
He stated under oath that he had in excess of 45,000 paid subscribers
to his so called magazine most believe it was closer to maybe 4,000 or
less.

This is just his latest ploy to stick it to SnF for barring him from
the show. You can about set your watch by his annual anti- Sun n Fun
rant.

Frank M.Hitlaw at my Secret World Hq

He might have a not-so-secret agenda, but wanna tell the Meridian
owner who got a $100,000+ tax bill when he showed up at SimCom for a
week that it's all in this guy's head?

On Mar 23, 3:44*pm, Peter Clark
wrote:
On Sun, 23 Mar 2008 11:34:57 -0700 (PDT), wrote:
This latest line of zzzoom B.S. is one of those deals that just don't
add up. Can you imagine Netjets or some outfit like that flying a new
Gulfstream into Florida to pick up a charter and get that tax bill.
Maybe the state should just post a tax collector at each gate at MIA
and bill American every time they taxi in a new 777.

I liked the part toward the end of his rant about SnF inflating their
visitor count. I remember when the worthless ******* sued me (I won).
He stated under oath that he had in excess of 45,000 paid subscribers
to his so called magazine most believe it was closer to maybe 4,000 or
less.

This is just his latest ploy to stick it to SnF for barring him from
the show. You can about set your watch by his annual anti- Sun n Fun
rant.

*Frank M.Hitlaw at my Secret World Hq

He might have a not-so-secret agenda, but wanna tell the Meridian
owner who got a $100,000+ tax bill when he showed up at SimCom for a
week that it's all in this guy's head?- Hide quoted text -

- Show quoted text -

I got a notion that there is more to this than meets the eye. What if
the guy bought the plane in Florida, he would owe the sales taxes on
it. I can think of other scenarios that could cause this to happen. I
don't know but I am very skeptical of anything that comes from
campbell. So far we have only heard one side of this story.

Frank M.Hitlaw at my Secret World Hq

On Sun, 23 Mar 2008 15:39:54 -0700 (PDT), wrote:

On Mar 23, 3:44*pm, Peter Clark
wrote:
On Sun, 23 Mar 2008 11:34:57 -0700 (PDT), wrote:
This latest line of zzzoom B.S. is one of those deals that just don't
add up. Can you imagine Netjets or some outfit like that flying a new
Gulfstream into Florida to pick up a charter and get that tax bill.
Maybe the state should just post a tax collector at each gate at MIA
and bill American every time they taxi in a new 777.

I liked the part toward the end of his rant about SnF inflating their
visitor count. I remember when the worthless ******* sued me (I won).
He stated under oath that he had in excess of 45,000 paid subscribers
to his so called magazine most believe it was closer to maybe 4,000 or
less.

This is just his latest ploy to stick it to SnF for barring him from
the show. You can about set your watch by his annual anti- Sun n Fun
rant.

*Frank M.Hitlaw at my Secret World Hq

He might have a not-so-secret agenda, but wanna tell the Meridian
owner who got a $100,000+ tax bill when he showed up at SimCom for a
week that it's all in this guy's head?- Hide quoted text -

- Show quoted text -

I got a notion that there is more to this than meets the eye. What if
the guy bought the plane in Florida, he would owe the sales taxes on
it. I can think of other scenarios that could cause this to happen. I
don't know but I am very skeptical of anything that comes from
campbell. So far we have only heard one side of this story.

Frank M.Hitlaw at my Secret World Hq

Today's ANN cover:
"Daniel Cheung, a CPA and Member of Aviation Tax Consultants, LLC, one
of the nation's most experienced and highly regarded aviation tax
consulting firms, has contacted ANN to support our concerns about
possible risks to visiting non-resident aircraft (of less than six
month's ownership) from the FL Use tax issues we have been writing
about for well over a year.

Mr Cheung reports that, "I can say unequivocally that Florida
Department of Revenue has assessed 6% use tax to a NON-FLORIDA
resident, visiting Florida for SIMCOM training shortly after purchase
the aircraft."

Cheung substantiated the statement with the "...facts of this
assessment."

North Carolina resident purchased a plane in North Carolina
This North Carolina taxpayer brought his plane into Florida for SIMCOM
training
This NC taxpayer does not own a business in Florida, does not own real
estate in Florida and he is not an officer in a Florida corporation
FL DOR located his aircraft on a ramp check and issued an assessment
based on Florida Admin. Code Rule 12A-1.007(2)(a)
The taxpayer PAID the FL use tax plus interest and penalty.
A refund has not been issued as of last week "

The referenced statue:

"(2) Purchases Outside Florida.

(a) 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. This presumption
may be rebutted only by documentary evidence that the person owning
the aircraft, boat, mobile home, or motor vehicle purchased the
aircraft, boat, mobile home, ormotor vehicle in another state,
territory of the United States, or the District of Columbia six (6)
months or more prior to the time it is brought into this state. In
order for such property to be presumed exempt as purchased for use
outside Florida, the person owning the aircraft, boat, mobile home,
motor vehicle, or other vehicle must provide documentary proof that
such propert was used in other states, territories of the United
States, or the District of Columbia for six months or longer under
conditions which would lawfully give rise to the taxing jurisdiction
of another state, territory, or District of Columbia and any lawfully
imposed tax was paid to such state, territory, or District of Columbia
before being imported into this state. However, the rental or lease of
any aircraft, boat, mobile home, or motor vehicle which is used or
stored in this state is taxable without regard to its prior use or tax
paid on the purchase outside this state."

So, I can see where FL DOR is getting off on billing people with the
presumption that it was spotted in the state 6mo or less after
purchase on the bill of sale. Kind of like Maine was (is?) not too
long ago. Maybe that's where the DOR honchos said "Hey, let's start
doing some ramp checks, this looks like easy money." Pretty crappy
thing to do if you're there for training but that's why people are
fighting it. I guess the only defense would be to provide six months
of tiedown bills from another state covering the first six months of
time after purchase?

On Mar 23, 5:39*pm, wrote:
On Mar 23, 3:44*pm, Peter Clark





wrote:
On Sun, 23 Mar 2008 11:34:57 -0700 (PDT), wrote:
This latest line of zzzoom B.S. is one of those deals that just don't
add up. Can you imagine Netjets or some outfit like that flying a new
Gulfstream into Florida to pick up a charter and get that tax bill.
Maybe the state should just post a tax collector at each gate at MIA
and bill American every time they taxi in a new 777.

I liked the part toward the end of his rant about SnF inflating their
visitor count. I remember when the worthless ******* sued me (I won).
He stated under oath that he had in excess of 45,000 paid subscribers
to his so called magazine most believe it was closer to maybe 4,000 or
less.

This is just his latest ploy to stick it to SnF for barring him from
the show. You can about set your watch by his annual anti- Sun n Fun
rant.

*Frank M.Hitlaw at my Secret World Hq

He might have a not-so-secret agenda, but wanna tell the Meridian
owner who got a $100,000+ tax bill when he showed up at SimCom for a
week that it's all in this guy's head?- Hide quoted text -

- Show quoted text -

I got a notion that there is more to this than meets the eye. What if
the guy bought the plane in Florida, he would owe the sales taxes on
it. I can think of other scenarios that could cause this to happen. I
don't know but I am very skeptical of anything that comes from
campbell. So far we have only heard one side of this story.

Frank M.Hitlaw at my Secret World Hq- Hide quoted text -

- Show quoted text -

Specific Exemptions

--------------------------------------------------------------------------------

An aircraft may be purchased tax-exempt if it is sold by or through a
registered dealer to a nonresident purchaser who will remove the
aircraft from this state. Within 5 days of the date of sale, the
dealer must provide DOR with a copy of the invoice, bill of sale, and/
or closing statement; and the original, signed, removal affidavit.

Tax will not be due if either of the following requirements are met:

The aircraft must be removed from Florida within 10 days from the date
of sale.
If the aircraft needs repairs, additions, or alterations, it must
immediately be placed in a repair facility registered with DOR and
removed from Florida within 20 days from the date the work is
complete.
The purchaser must also meet these requirements:

Sign an affidavit attesting that the purchaser has read the applicable
rules and law regarding the exemption claimed and will timely remove
the aircraft as required.
Within 10 days of removal, furnish DOR with proof that the aircraft
left Florida (submit copies of receipts for fuel charges, tie-down
charges, or repair or hangar charges from outside Florida).
Within 30 days of departure, furnish DOR with written proof that the
aircraft was licensed, registered, titled, and hangared outside
Florida.
This exemption does not apply to sales to Florida residents,
corporations whose officers or directors are Florida residents, or
other entities whose controlling individual is a Florida resident.

==========================

Seems the specific exemptions are fairly clear. Based on these, there
should be no reason for fear to those going to Sun-N-Fun.