Florida – Exemption for Labor and Equipment Used to Repair Aircraft

SALT Report 1551 РThe Florida Department of Revenue issued guidance regarding changes to the sales and use tax exemption for replacement engines, parts, equipment, and labor used for the maintenance or repair of fixed wing aircraft.  Effective January 1, 2013 the exemption will include aircraft that exceeds 2,000 pounds in maximum certified takeoff weight.  Currently, the exemption is limited to fixed wing aircraft that weighs 15,000 pounds.

Dealers who make tax exempt charges for engines, parts, equipment, and labor used in or for the maintenance or repair of fixed wing aircraft over 2,000 pounds, or eligible rotary wing aircraft, must document the Federal Aviation Administration registration number (N-number) and the maximum certified takeoff weight of the eligible aircraft on the bill of sale, invoice, or other evidence of sale.

The following exemptions will remain unchanged:

  • Replacement engines, parts, and equipment used in the maintenance or repair of rotary wing aircraft with a maximum certified takeoff weight of more than 10,300 pounds are exempt
  • Labor for the maintenance or repair of rotary wing aircraft with a maximum certified takeoff weight of more than 10,000 pounds are exempt