Just Bought A Plane? STAY OUT OF FLORIDA !

WJRFlyBoy wrote:
On Wed, 02 Apr 2008 08:17:16 -0500, Gig 601Xl Builder wrote:

There is no true example of say a pilot from Arkansas purchasing a plane
in FL or Arkansas and then that pilot taking a vacation to FL and
getting taxed.

According to FDOR, they have and will continue to do just that.

FYI, you don't have to bring the aircraft to FL either.

http://dor.myflorida.com/dor/taxes/s...ft_dealer.html

Under most conditions, use tax is due on aircraft brought into Florida
within 6 months from the date of purchase. *However, use tax may be
immediately due if any of the following conditions are met:*

* The aircraft is owned by a Florida resident.
* The aircraft is owned by a corporation and used by a corporate
officer or director who is a Florida resident.
* The aircraft is owned by a corporate entity that has an individual
vested with authority to participate in the management, direction, or
control of the entity's affairs who is a resident of or makes his or her
permanent residence in this state.
* The aircraft is owned by a person, corporation, limited liability
company, partnership, joint adventure, association, syndicate, business
trust, trust, estate, or other form of artificial entity that is not
engaged in Florida in any employment, trade, business, or profession in
which the aircraft will be used.


I think here is the problem. The you are looking at is a page designed
for Florida aircraft brokers and dealers and is written in such a way as
to assume that that is who is reading it. Take for example this paragraph...

"Aircraft dealers and brokers must register with DOR to collect and
remit sales tax prior to beginning business in this state. Most aircraft
sellers must also register to collect and remit solid waste fees on
sales of new tires and sales of new lead-acid batteries. You can
register online; go to the Department's Internet site at
www.myflorida.com/dor and click on e-Services. If you do not have
Internet access, you can complete a paper Application to Collect and/or
Report Tax in Florida (Form DR-1)."


If you take that word for word it would make it look like an Arkansas
broker or dealer would be in violation of Florida law if he doesn't
register there even if the dealer had no business in FL.