Sender: <marv@lancaironline.net>
To: lml@lancaironline.net
Date: Wed, 23 May 2007 11:12:06 -0400
Message-ID: <redirect-2063154@logan.com>
Received-SPF: none
 receiver=logan.com; client-ip=70.62.14.124; envelope-from=r.simon@ustek.com
Subject: RE: [LML] Florida use tax
MIME-Version: 1.0
Content-Type: text/plain;
	charset="us-ascii"
Content-Transfer-Encoding: quoted-printable
Content-class: urn:content-classes:message
Thread-Topic: [LML] Florida use tax
thread-index: AcedRxFdvvKfz2xyTyOqBkv9RjW2Mw==
From: "Lancair" <lancair-esp@ustek.com>

And now the rest of the story . . .=20

FATA Statement
After reading "Should New Aircraft Owners 'Avoid Florida?' ...Welcome To
The Sunshine State... NOT," we contacted the Florida Department of
Revenue and spoke with Kurt Cook, Tax Audit Supervisor, Aircraft
Enforcement Unit, to gather more information on the issue of the FDOR
"going after aircraft owners" who return to Florida after purchasing an
aircraft and are then asked to pay sales tax in Florida.
=20
Mr. Cook stated that the law was written to protect aircraft dealers in
Florida. We spoke with him in hypothetical scenarios as confidentiality
laws do not allow him to address specific cases that might be pending
action. When an aircraft is purchased from a dealer in Florida and the
aircraft is not going to be used in Florida, the Dealer prepares and the
purchaser signs an affidavit that states just that. If the aircraft
comes back to Florida within the 6 months, the aircraft is subject to
Florida Use Tax. This 6 month time frame is to make sure the aircraft is
actually being used and based where the purchaser said it would be. It
can come to Florida for maintenance or repair work if it is taken to a
registered repair facility where it can receive work and the owner has a
20 day grace period to leave after the work is done.
=20
When questioned if the owners of aircraft purchased in another state can
visit Florida before the 6 month rule is met, things might fall into a
gray area. We got the impression that every effort is made to be fair to
the owner. It is conceivable that the new owner might want to visit
Florida on a vacation or business before the 6 month rule has been
observed. A hypothetical situation would be that if an aircraft
purchased in another state visits Florida within the 6 months and is
making trips to and from the Bahamas or some other nearby location, if
might be perceived that the aircraft is actually based in Florida. The
reason use tax would be collected in this scenario is it to insure that
Florida has the revenue to maintain services to residents and visitors,
in the form of roads, police etc. All Florida is asking is that everyone
abides by the rules and does not try and circumvent the law by
registering in another state that has a lower sales tax or a flat fee
but use the aircraft in Florida.
=20
The 6 month rule has been written so that everyone who is required to
pays taxes and, by law Florida is required to collect, does so.  States
share information and FDOR might receive information from another state
that an aircraft has been registered to an out of state Limited
Liability Company or Corporation that is actually owned by Florida
residents. If this is the case, Florida will contact the aircraft owner,
research ownership and if that aircraft arrives in Florida within 6
months of purchase they are contacted and told they have to pay the
sales tax, minus whatever tax might have been paid in another state.

Robert M. Simon
ES-P N301ES