Florida – New Tax Return for Aircraft Purchases

SALT Report 3000 – The Florida Department of Revenue issued a notice that discusses Form DR15AIR – Sales and Use Tax Return for Aircraft, which replaced Form DR-42A, Ownership Declaration and Sales and Use Tax Report on Aircraft.  The new form should be used to report sales and use tax on all aircraft purchases in which the purchaser does not pay Florida sales tax to the seller.

The notice provides that the 6% use tax, plus any discretionary sales surtax, must be paid on aircraft used, or stored, in Florida when:

  • The aircraft is purchased from a person who is not a registered aircraft dealer and the sale or delivery of the aircraft occurs in Florida,
  • The aircraft is purchased in another state, territory of the United States, or the District of Columbia and is brought into Florida within six months of the purchase date, or
  • The aircraft is purchased in a foreign country and is brought into Florida at any time

All tax returns and payments are due on the 1st day, and are late after the 20th day, of the month following the month that:

  • The aircraft was purchased in Florida,
  • The aircraft was delivered to a Florida location, or
  • The aircraft enters Florida for use or storage

However, if the 20th falls on a Saturday, Sunday, or on a state or federal holiday, the tax return and check or money order must be postmarked or hand-delivered to the Department on the first business day following the 20th.

For Further Information

Florida Department of Revenue – Form DR-15AIR

What In-State and Out-of-State Aircraft Purchasers Need to Know