State Tax

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Florida Use Tax Reform Signed by Governor

May 28, 2010

On April 30, the Florida Senate passed House Bill 173 to modify the existing tax structure which had forced visiting out of state aircraft owners to pay up to a 6% tax on the sale price of their aircraft. The tax applied to aircraft that visited the state within six months of being purchased.

The new legislation, originally sponsored by Florida Senator Mike Fasano (R-11) and Representative Ralph Poppell (R-29) is a major victory for both aircraft owners and Florida's aviation industry.

This piece of legislation will allow out-of-state aircraft owners to visit Florida without fear of use tax. Specifically, aircraft owners can now visit the state under the following conditions without being subject to tax:

  • Within 6 months of purchasing an aircraft, out-of-state owners will be able to visit Florida with that aircraft for less than a total of 21 days for any purpose.
  • Aircraft purchased within the previous 6 months will be able to visit Florida for an unlimited amount of time for the exclusive purpose of flight training, repairs, alterations, refitting, or modification purposes.

The aircraft related provisions included in House Bill 173 and Senate Bill 220 were included as amendments to a larger economic development bill, Senate Bill 1752. This legislation was signed by Florida Governor Charlie Crist and will go into effect on July 1, 2010.

Review Senate Bill 1752

NBAA Action

Due to action by Members of NBAA, AOPA, The South Florida Business Aviation Association, The Florida Aviation Trades Association, and others, this important tax reform provision was passed by the Florida legislature and signed by the Governor. As a result of two Calls to Action issued by NBAA, many Members based in Florida contacted their elected officials to explain the importance of this tax reform measure.

As NBAA Members know, aviation plays a major role in Florida's economy. The following points from a recent survey conducted by the Alliance for Aviation Across America summarize the economic impact of aviation to Florida:

  • 54% of Florida jobs are dependent on airports.
  • General aviation in Florida contributes $7.5 billion to the state's economy with a payroll of $680 million.
  • There are 128 public use airports in Florida that serve a thriving general aviation community.
  • Leading aviation companies such as Piper, Piaggio, Embraer, Rockwell Collins, and Avidyne have major facilities in Florida.

For additional information, contact NBAA’s Operations Service Group at (202) 783-9250 or info@nbaa.org.