AviationBanter - View Single Post - Just Bought A Plane? STAY OUT OF FLORIDA !

**Peter Clark**

On Sun, 23 Mar 2008 15:39:54 -0700 (PDT), wrote:

On Mar 23, 3:44*pm, Peter Clark
wrote:
On Sun, 23 Mar 2008 11:34:57 -0700 (PDT), wrote:
This latest line of zzzoom B.S. is one of those deals that just don't
add up. Can you imagine Netjets or some outfit like that flying a new
Gulfstream into Florida to pick up a charter and get that tax bill.
Maybe the state should just post a tax collector at each gate at MIA
and bill American every time they taxi in a new 777.

I liked the part toward the end of his rant about SnF inflating their
visitor count. I remember when the worthless ******* sued me (I won).
He stated under oath that he had in excess of 45,000 paid subscribers
to his so called magazine most believe it was closer to maybe 4,000 or
less.

This is just his latest ploy to stick it to SnF for barring him from
the show. You can about set your watch by his annual anti- Sun n Fun
rant.

*Frank M.Hitlaw at my Secret World Hq

He might have a not-so-secret agenda, but wanna tell the Meridian
owner who got a $100,000+ tax bill when he showed up at SimCom for a
week that it's all in this guy's head?- Hide quoted text -

- Show quoted text -

I got a notion that there is more to this than meets the eye. What if
the guy bought the plane in Florida, he would owe the sales taxes on
it. I can think of other scenarios that could cause this to happen. I
don't know but I am very skeptical of anything that comes from
campbell. So far we have only heard one side of this story.

Frank M.Hitlaw at my Secret World Hq

Today's ANN cover:
"Daniel Cheung, a CPA and Member of Aviation Tax Consultants, LLC, one
of the nation's most experienced and highly regarded aviation tax
consulting firms, has contacted ANN to support our concerns about
possible risks to visiting non-resident aircraft (of less than six
month's ownership) from the FL Use tax issues we have been writing
about for well over a year.

Mr Cheung reports that, "I can say unequivocally that Florida
Department of Revenue has assessed 6% use tax to a NON-FLORIDA
resident, visiting Florida for SIMCOM training shortly after purchase
the aircraft."

Cheung substantiated the statement with the "...facts of this
assessment."

North Carolina resident purchased a plane in North Carolina
This North Carolina taxpayer brought his plane into Florida for SIMCOM
training
This NC taxpayer does not own a business in Florida, does not own real
estate in Florida and he is not an officer in a Florida corporation
FL DOR located his aircraft on a ramp check and issued an assessment
based on Florida Admin. Code Rule 12A-1.007(2)(a)
The taxpayer PAID the FL use tax plus interest and penalty.
A refund has not been issued as of last week "

The referenced statue:

"(2) Purchases Outside Florida.

(a) There shall be a presumption that any aircraft, boat, mobile
home, motor vehicle, or other vehicle purchased in another state,
territory of the United States, or the District of Columbia but
titled, registered, or licensed in this state is taxable except as
otherwise provided in subsection (26) of this rule. This presumption
may be rebutted only by documentary evidence that the person owning
the aircraft, boat, mobile home, or motor vehicle purchased the
aircraft, boat, mobile home, ormotor vehicle in another state,
territory of the United States, or the District of Columbia six (6)
months or more prior to the time it is brought into this state. In
order for such property to be presumed exempt as purchased for use
outside Florida, the person owning the aircraft, boat, mobile home,
motor vehicle, or other vehicle must provide documentary proof that
such propert was used in other states, territories of the United
States, or the District of Columbia for six months or longer under
conditions which would lawfully give rise to the taxing jurisdiction
of another state, territory, or District of Columbia and any lawfully
imposed tax was paid to such state, territory, or District of Columbia
before being imported into this state. However, the rental or lease of
any aircraft, boat, mobile home, or motor vehicle which is used or
stored in this state is taxable without regard to its prior use or tax
paid on the purchase outside this state."

So, I can see where FL DOR is getting off on billing people with the
presumption that it was spotted in the state 6mo or less after
purchase on the bill of sale. Kind of like Maine was (is?) not too
long ago. Maybe that's where the DOR honchos said "Hey, let's start
doing some ramp checks, this looks like easy money." Pretty crappy
thing to do if you're there for training but that's why people are
fighting it. I guess the only defense would be to provide six months
of tiedown bills from another state covering the first six months of
time after purchase?