Despite the best efforts of several state and national aviation advocacy groups, it appears that general aviation sales and use tax reform legislation has stalled in the Florida State Senate for the second year in a row.
Proposals H.B. 51 and S.B. 300 would allow non-Florida residents who recently bought aircraft to visit Florida for up to 21 days during the first six months of ownership without having to pay a use tax. Under current state law, pilots landing in Florida with an airplane bought within six months prior to the visit must pay a tax of up to 6% on the aircraft’s purchase price. Pilots from states with no or low sales tax must pay the difference between their home state’s and Florida’s sales tax.
NBAA is monitoring the situation and advocating for the proposed reforms, but state budget challenges and a looming conclusion to the state’s legislative session make it likely that the reforms will not be passed this year.
For more information: hhouckes@nbaaa.org
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