Jay Maynard wrote:
On 2008-04-02, Gig 601Xl Builder wrote:
"Brought into Florida" is awfully broad.
It's really not. Virtually every state that has a Sales tax has a Use
tax. It is so that if you live or have an ongoing connection with a
state you can't get around paying the sales tax buy purchasing an item
in another state.

Oh, I understand full well the intent of the tax. Minnesota has one, and
I'll be paying it on the Zodiac. (6.5% of the full purchase price, ouch!)

Now I will admit that the way the Florida law and tax regulation is
written in regards to aircraft is **** poor.

It's the letter of the law that counts.


But not only Florida's law counts. There are Federal Constitutional
issues here that negate a state from taxing a citizen from another state
in the only way this is going to effect you or I.



But the spirit behind the law is not to charge for Use of their airspace.

Actually, the Minnesota use tax *does* intend to charge for use of the
airports and airspace: it's due if an aircraft uses either for more than 60
days out of the first year. Fortunately, they do only charge it for
Minnesota owners. (The provision is for cases where a Minnesota owner bases
the aircraft in another state; I could do that, for example, living as close
to Iowa as I do.)

There is no true example of say a pilot from Arkansas purchasing a plane
in FL or Arkansas and then that pilot taking a vacation to FL and
getting taxed.

There's gotta be fire under the smoke; EAA wouldn't be publishing this one
right before Sun n Fun if there weren't some basis for it.

CYA all around. Never bad idea.