Did a nonresident's Florida-delivered aircraft purchase and limited return use during the first six months qualify for sales- and use-tax exemptions?

Plain-English summary

Florida approved two exemptions for a nonresident aircraft owner: one for the Florida-delivered purchase and another for limited temporary use in Florida during the first six months.

The purchaser was not a Florida resident and did not make Florida a permanent abode. The aircraft was bought from a registered Florida dealer, removed from Florida within the required period, registered outside the state, and supported by the required affidavit, registration documents, flight records, and out-of-state fuel, tiedown, or hangar receipts.

The aircraft later spent 17 days in Florida during the first six months after purchase. Fla. Stat. Sec. 212.08(7)(fff)1. allowed fewer than 21 total days, so that temporary use was exempt from use tax.

What this means for you

Nonresident aircraft buyers

The exemption depended on strict deadlines and documentation, not merely on eventual out-of-state registration.

Aircraft dealers and advisers

Keep the nonresident affidavit, removal evidence, out-of-state registration, and aircraft-specific fuel, tiedown, or hangar records.

Common questions

Was the Florida-delivered purchase exempt? Yes.

How much Florida use occurred in the first six months? The ruling documented 17 days, below the 21-day limit.

Could the owner return to Florida after removal? The TAA approved the described temporary use under the separate safe-harbor exemption.

Citations and references

• Fla. Stat. Sec. 212.05(1)(a)2.
• Fla. Stat. Sec. 212.08(7)(fff)1.
• Fla. Stat. Sec. 212.06(8)(a)
• Fla. Admin. Code R. 12A-1.007(10)

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 21A-017

Original ruling text

QUESTION 1: Does Taxpayer’s purchase of aircraft XXXXX, which was delivered in Florida,
removed and registered outside of Florida, qualify for the exemption from sales tax, pursuant to
s. 212.05(1)(a)2., F.S.
ANSWER 1: Yes
QUESTION 2: Is Taxpayer’s use of aircraft XXXXX in Florida during the first six (6) months of
purchase is exempt from use tax, pursuant to s.212.08(7)(fff)1., F.S.
ANSWER 2: Yes.

October 26, 2021

XXXX
XXXX
XXXX
XXXX
Re:

Technical Assistance Advisement (TAA) - 21A-017
Sales and Use Tax - Aircraft
Sections 212.02, 212.05, 212.06, 212.08, Florida Statutes (F.S.)
Rules 12A-1.007, Florida Administrative Code (F.A.C.)
XXXX (Taxpayer)
SSN *--XXXX

Dear XXXX:
In response to your letter dated July 7, 2021, requesting this Department’s issuance of a Technical
Assistance Advisement (TAA) regarding the taxability of aircraft purchased by nonresidents. Your
request has been carefully examined, and the Department finds it to be in compliance with the
requisite criteria set forth in Chapter 12-11, F.A.C. This response to your request constitutes a
TAA and is issued to you under the authority of s. 213.22, F.S.

XXXX
October 26, 2021
Florida Department of Revenue
Page 2

REQUESTED ADVISEMENTS

1. Whether Taxpayer’s purchase of aircraft XXXX, which was delivered in Florida, removed and
   registered outside of Florida, qualifies for the exemption from sales tax, pursuant to s.
   212.05(1)(a)2., F.S.
2. Whether Taxpayer’s use of aircraft XXXX in Florida during the first six months of purchase is
   exempt from use tax, pursuant to s.212.08(7)(fff)1., F.S.

FACTS PROVIDED
On October 16, 20Taxpayer’s representative requested a TAA 20, regarding the taxability of
aircraft sold and delivered to nonresident purchasers, in Florida. Since the transaction was
pending and lacked the required documentation, on January 22, 2021, the Department issued a
nonbinding Letter of Technical Advice (LTA) advising of the conditions that must be fulfilled in
order for an aircraft purchase by a nonresident to be exempt pursuant to s. 212.05(1)(a)2., F.S.
Taxpayer is a resident of XXXX.1 Taxpayer also owns residential real property in XXXX, Florida,
where Taxpayer stays four to five months a year but does not make his permanent place of abode.
The Florida residential real property is not homesteaded.
On XXXX, XX, 2020, Taxpayer and XXXX, (Seller) entered into Aircraft Purchase Agreement XXXX (Agreement), wherein Seller agreed to sell, and Taxpayer agreed to purchase and take
delivery of a XXXX (aircraft), Serial Number XXXX, Federal Aviation Administration (FAA)
Registration Number XXXX
According to the Agreement, the Scheduled Delivery Month of the aircraft was XXXX 2020. The
Aircraft was to be presented to Taxpayer for inspection, acceptance, and delivery in fly-away
factory condition at the Seller’s XXXX, Florida location.
To establish Taxpayer’s entitlement to the exemption provided in s. 212.05(1)(a)2., F.S., on
January 19, 2021, Taxpayer’s representative submitted2 the following documentation:
•
•
•
•
•
•

Aircraft Bill of Sale dated XXXX, 2020
XXXX Certificate of Registration
FAA Certificate of Aircraft Registration, issued on XXXX
Affidavit for Exemption of Aircraft Sold for Removal from the State of Florida by the
Nonresident Purchaser executed on XXXX, 2020
Flight Aware activity log from XXXX, 2020, through XXXX, 2021 showing that the aircraft
departed Florida on XXXX, 2020, and had not returned to Florida as of XXXX, 2021
Aircraft logbook showing all flight activity

The documentation and information provided reflect different addresses for Taxpayer. The TAA request and copies
of Taxpayer’s XXXX Driver’s License issued on XXXX, with an expiration date of XXXX and XXXX Voter Registration
Card, signed on XXXX reflect an address of XXXX. However, the Aircraft Purchase Agreement and Aircraft Bill of Sale,
reflect an address of XXXX.
2
Taxpayer also mailed the documentation to the Department on XXXX 2021.
1

XXXX
October 26, 2021
Florida Department of Revenue
Page 3
•

Various Fuel and Hangar receipts 3,4

On July 7, 2021, Taxpayer’s representative resubmitted Taxpayer’s request for a TAA and
provided additional Flight records showing that during the first six months following purchase,
(XXXX, 2020, through XXXX, 2021), the aircraft was in Florida 17 days. Taxpayer’s representative
states that Taxpayer intends to continue to bring the aircraft into Florida after the first six months
of purchase.

XXXX hangar lease invoice numbers: XXXX (dated XXXX 2020) and XXXX (dated XXXX 2020) are addressed to
“XXXX” at XXXX.
4
The invoice dated XXXX2021, reflects the vendor as XXXX, and is billed to XXXX.
3

XXXX
October 26, 2021
Florida Department of Revenue
Page 4

TAXPAYER’S POSITION
Taxpayer’s representative asserts that Taxpayer meets the requirements for the exemptions set
forth in ss. 212.05(1)(a)2., and 212.08(7)(fff), F.S.
On XXXX2020, Taxpayer purchased an aircraft which was delivered in XXXX, Florida. Taxpayer’s
representative asserts that Taxpayer meets the requirements set forth in s. 212.05(1)(a)2., F.S.,
and the purchase and delivery of aircraft XXXX is exempt from Florida sales tax. Taxpayer’s
representative provides that Taxpayer is not a Florida resident and does not make his permanent
place of abode in Florida. Taxpayer’s representative states that Taxpayer has provided
documentation to satisfy the requirements for the exemption.
Additionally, Taxpayer’s representative asserts that Taxpayer qualifies for the exemption provided
in s. 212.08(7)(fff), F.S. Taxpayer’s representative states that Taxpayer’s flight records
demonstrate that within the first six (6) months after purchase (XXXX 2020, through XXXX 2021),
the aircraft was present in Florida less than 21 days.
Taxpayer’s representative provides that Taxpayer will not be carrying on in Florida of any
employment, trade, business, or profession in which the aircraft will be used in Florida, but
Taxpayer intends to continue to bring the aircraft into Florida after the first six months of purchase.

LAW AND DISCUSSION
Nonresident Aircraft Purchase
Section 212.05(1)(a)1., F.S., provides that sales of tangible personal property in Florida are
subject to tax, unless a specific tax exemption applies.5 Section 212.05(1)(a)2., F.S., provides an
exemption for the purchase of an aircraft sold by or through a registered Florida dealer or to a
purchaser who, at the time of taking delivery of the aircraft, is a nonresident of Florida and does
not make his permanent place of abode in Florida. To qualify for the exemption, the nonresident
purchaser must comply with the following statutory and regulatory requirements:
1) Sign and provide to the selling dealer an affidavit attesting the:
•

purchaser has read subsection 12A-1.007(10), F.A.C., and s. 212.05, F.S.;

•

purchaser is not a resident of Florida and does not make his permanent place
of abode in Florida at the time of taking delivery of the aircraft; and

•

purchaser is not engaged in Florida, in any employment, trade, business, or
profession in which the aircraft will be used in Florida; and, represents a
corporation which has no officer or director who is a resident of, or makes his

It is well-settled law that exemptions are strictly construed against the Taxpayer, shifting the burden of proof for the
exemption to the taxpayer. See State ex rel. Szabo Food Services, Inc. of N.C. v. Dickinson, 286 So.2d 529, 530-32
(Fla. 1973); Green v. City of Pensacola, 126 So.2d 566, 569 (Fla. 1961); State v. Thompson, 101 So.2d 381, 386 (Fla.
1958). Any doubt as to an exemption is resolved favorably towards the State. See Szabo Food Servs., 286 So.2d at
531; United States Gypsum Co. v. Green, 110 So.2d 409, 413 (Fla. 1959).
5

XXXX
October 26, 2021
Florida Department of Revenue
Page 5
or her permanent place of abode in Florida; and represents an artificial entity
other than a corporation which has no individual vested with authority to
participate in the management, direction, or control of the affairs of the entity
who is a resident of, or makes his or her permanent place of abode in Florida.
2) Purchaser agrees to provide the Department within 90 days of purchase, written proof
that the aircraft was licensed, registered, or documented outside Florida.
3) Purchaser agrees to provide the Department within 30 days of the aircraft departing
Florida invoices for fuel, tie-down charges, or hangar charges issued by out-of-state
vendors or suppliers, or other documentary evidence specifically identifying the
aircraft, including the FAA registration number.
4) Purchaser indicates that its reason for claiming the exemption under Section
212.05(1)(a)2., F.S., from Florida sales and use tax on the aircraft purchase is the:
i) Aircraft will be removed from Florida within 10 days of purchase; or
ii) Aircraft is being repaired or altered and will be removed within 20 days after
the completion of the repairs or alterations.
The purchaser, whether a natural person or a corporation, limited liability company, partnership,
joint adventure, association, syndicate, business trust, trust, estate, or other form of artificial entity,
must not be engaged in Florida in any employment, trade, business, or profession in which the
aircraft will be used. The purchaser, if a corporation, cannot have an officer or director who is a
resident of, or makes his or her permanent place of abode in, Florida. The purchaser, if an artificial
entity other than a corporation, must have no individual vested with authority to participate in the
management, direction, or control of the affairs of the entity who is a resident of, or makes his or
her permanent place of abode in, Florida. Artificial entities other than corporations include, but
are not limited to partnerships, joint adventures, associations, syndicates, limited liability
companies, business trusts, trusts, and estates. See Rule 12A-1.007(10)(b), F.A.C.
In the present case, Taxpayer purchased aircraft XXXX from a registered Florida dealer on XXXX
2020. On XXXX 2021, Taxpayer submitted a copy of the executed affidavit. The affidavit stated
that Taxpayer is not a Florida resident and is not engaged in the carrying on in Florida of any
employment, trade, business, or profession in which the aircraft will be used in Florida. Taxpayer
also provided documentation demonstrating that the aircraft was removed from Florida within the
established timeframes, as follows:
•

Within 90 days of purchase, Taxpayer submitted copies of the U.S. Department of
Transportation Federal Aviation Administration (FAA) - Aircraft Bill of Sale; XXXX
Certificate of Registration; Federal Aviation Administration (FAA) - Certificate of Aircraft
Registration, as written proof that the aircraft was licensed, registered, or documented
outside Florida.

XXXX
October 26, 2021
Florida Department of Revenue
Page 6
•

Within 30 days after removing the aircraft from Florida, Taxpayer furnished invoices for
fuel, tie-down charges, or hangaring charges from out-of-state vendors, specifically
identifying the aircraft, to demonstrate the timely removal of the aircraft.

•

Within ten (10) days of purchase, Taxpayer provided documentation demonstrating that
the aircraft was removed from Florida.

In accordance with s. 212.05(1)(a)2., F.S., and Rule 12A-1.007(10), F.A.C., Taxpayer has satisfied
the requirements to establish that its purchase of aircraft XXXX is exempt from Florida sales tax.
Aircraft Temporarily in Florida
Section 212.08(7)(fff), F.S., provides an exemption for aircraft that is temporarily used in Florida.
An aircraft owned by a nonresident is exempt from use tax when the aircraft enters and remains
in this state for less than a total of 21 days during the 6-month period after the date of purchase.
The temporary use of the aircraft and subsequent removal from Florida can be demonstrated by
invoices for fuel, tie-down, or hangar charges issued by out-of-state vendors or suppliers or similar
documentation that clearly and specifically identifies the aircraft. This exemption is in addition to
the exemption provided in s. 212.05(1)(a)2., F.S., discussed above.
Here, Taxpayer, a resident of XXXX, has provided documentation listed on page two of this
advisement, which included flight records demonstrating that during the first six (6) months after
purchase (XXXX 2020, through XXXX 2021), aircraft XXXX was present in Florida fewer than a
total of 21 days.
Based on the facts and documentation provided, Taxpayer qualifies for the exemption provided
under s. 212.08(7)(fff)1., F.S. As suggested by the reasoning in your request, s. 212.08(7)(fff)1.,
F.S., is in the nature of a “safe harbor” exemption from otherwise taxable “use” in Florida.
Accordingly, the taxpayer is entitled to the rebuttable presumption provided in s. 212.06(8)(a),
F.S. – that tangible personal property used in another state, U.S. territory, or the District of
Columbia for six months or longer before being imported into Florida was not purchased for use
in Florida.

CONCLUSION
Taxpayer’s purchase of aircraft XXXX, which was delivered in Florida, removed and registered
outside of Florida, qualifies for the exemption from sales tax, pursuant to s. 212.05(1)(a)2., F.S.
Additionally, pursuant to s. 212.08(7)(fff)1., F.S., Taxpayer’s temporary use of aircraft XXXX in
Florida during the period of XXXX 2020, through XXXX 2021 , is exempt from use tax.
This response constitutes a Technical Assistance Advisement under s. 213.22, F.S., which is
binding on the Department only under the facts and circumstances described in the request for
this advice as specified in s. 213.22, F.S. Our response is predicated on those facts and the
specific situation summarized above. You are advised that subsequent statutory or administrative
rule changes, or judicial interpretations of the statutes or rules, upon which this advice is based,
may subject similar future transactions to a different treatment than that expressed in this
response.

XXXX
October 26, 2021
Florida Department of Revenue
Page 7
You are further advised that this response, your request and related backup documents are public
records under Chapter 119, F.S., and are subject to disclosure to the public under the conditions
of s. 213.22, F.S. Confidential information must be deleted before public disclosure. In an effort to
protect confidentiality, we request you provide the undersigned with an edited copy of your
request for Technical Assistance Advisement, the backup material, and this response, deleting
names, addresses, and any other details which might lead to identification of the taxpayer. Your
response should be received by the Department within 15 days of the date of this letter.
Sincerely,

Shundra McClean
Shundra McClean
Tax Conferee
Technical Assistance and Dispute Resolution
Record ID: 561229
cc:

XXXX