Effective January 1, 2013, the Florida sales tax exemption for parts and labor used to repair fixed wing aircraft will include ". . . aircraft that exceed 2,000 pounds in maximum certified takeoff weight."
Before 2013, the exemption extends only to fixed wing aircraft over 15,000 pounds.
According to the Florida Department of Revenue, "Current exemptions for qualified or rotary wing aircraft remain unchanged:
- Replacement engines, parts, and equipment used in the maintenance or repair of rotary wing aircraft (i.e., helicopters) with a maximum certified takeoff weight of more than 10,300 pounds are exempt.
- Labor for the maintenance or repair of rotary wing aircraft (i.e., helicopters) with a maximum certified takeoff weight of more than 10,000 pounds are exempt."
Other 2013 Florida Sales Tax Exemptions
- Florida Machinery Sales Tax Exemption
- Florida Turbine Engine Sales Tax Exemption
- Florida Agricultural Sales Tax Exemption
Download Florida Exemption Certificate.
Avalara Author
Will Frei
Will Frei covers sales tax news including best practices, legislation and sales tax technology. He is the Social Media Manager at Avalara.