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Florida Taxes Aircraft Use, Storage

  • Sep 23, 2013 | Gail Cole

 Use or store a plane in Florida? Have you paid consumer use tax?

If you use or store aircraft in Florida, you may need to complete a new sales and use tax return.

The new form, DR-15AIR Sales and Use Tax Return for Aircraft, replaces the Ownership Declaration and Sales and Use Tax Report on Aircraft (DR-42A). It must be used for:

  • Aircraft purchased from a person who is not a registered aircraft dealer in Florida, if the sale or delivery takes place in Florida;
  • Aircraft purchased in another state, U.S. territory, or District of Columbia and brought into Florida within 6 months of the purchase date;
  • Aircraft purchased in a foreign country and brought into Florida at any time.

Florida's 6% use tax (along with any discretionary sales surtax) is due on aircraft meeting any of the conditions listed above.

Credit is allowed for any sales tax paid in another state, U.S. territory or D.C. For example, if an aircraft is purchased in neighboring Georgia--where the state tax rate is 4%--that 4% would be credited to the 6% (plus any discretionary sales surtax) due in Florida. Even if the Sunshine State only ends up receiving 0.25% use tax on an aircraft, it wants that 0.25%.

The new form (and accompanying tax payment) is due the first day of the month following the month that the aircraft is brought into Florida for use or storage. If the Florida Department of Revenue doesn't have the form (and payment) by the 20th day of that month, you're late; penalties and interest will accrue.

Confused about consumer use tax? You don't have to be.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.