Just Bought A Plane? STAY OUT OF FLORIDA !

I've read the statute and have copied part of it below:



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.



The way I read it is the aircraft is taxable IF it's "titled, registered
or licensed" in Florida. IF the aircraft was purchased more than 6
months ago then the tax isn't applicable.

So, I buy a Cessna in Alabama where I live and work. And register it in
Alabama... Then it's not a taxable event in Florida. BUT, if I buy it
in Alabama and then, for some unknown reason, I register it in
Florida... then it's a taxable event.

I note that the statement that Cheung made didn't address whether or not
the aircraft was registered in Florida or somewhere else. If the
Meridian owner had registered the aircraft in Florida then, of course,
the tax was applicable. It's possible the owner failed to register the
aircraft in a state other than Florida. I can certainly see where
Florida tax officials could easily make the assumption that the owner
was trying to avoid paying taxes at all...

We don't know all the details. It appears the author of the article was
more concerned about trashing Sun and Fun than actually doing real
investigative and non-biased reporting. But, that's what we've grown to
expect from Captain Zoom...

John

Mike Murdock wrote:



I know Daniel Cheung personally, and he is a straight shooter. The
facts are as stated. The ONLY reason the Meridian owner was charged
with the tax was that he had it at a Florida airport for a few days
while he was there for training. He didn't buy the plane in Florida,
was never a Florida resident, and didn't have any business interests in
Florida. The way the Florida tax law is currently written, it is all
perfectly legal. The only exception: you are exempt if the airplane is
in Florida for service.

Showing proof that the airplane is kept in another state is immaterial.
The Meridian owner spent $10,000 in legal fees fighting this before
giving up and paying the tax.

Whatever Campbell's beef with SNF, his basic facts are correct. The
Florida Dept. of Revenue believes it has the right to collect use tax on
out-of-state planes, and has done so in the past. Now, I doubt that
even those idiots would be foolish enough to try it at SNF, and they may
well have assured SNF management that they will not do so, but the fact
remains that their law gives them the right to collect.

By the way, this does not apply just to new airplanes. It applies to
ANY airplane, new or used, purchased in the prior six months.

The Florida government is aware of this issue, and I suspect they are a
bit embarassed by the bad publicity. A Florida legislator is working on
a bill that would make the tax apply only to Florida residents.

-Mike