"Peter Clark" wrote in message
...
SNIP
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 "
SNIP
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?

I know Daniel Cheung personally, and he is a straight shooter. The facts
are as stated. The ONLY reason the Meridian owner was charged with the tax
was that he had it at a Florida airport for a few days while he was there
for training. He didn't buy the plane in Florida, was never a Florida
resident, and didn't have any business interests in Florida. The way the
Florida tax law is currently written, it is all perfectly legal. The only
exception: you are exempt if the airplane is in Florida for service.

Showing proof that the airplane is kept in another state is immaterial. The
Meridian owner spent $10,000 in legal fees fighting this before giving up
and paying the tax.

Whatever Campbell's beef with SNF, his basic facts are correct. The Florida
Dept. of Revenue believes it has the right to collect use tax on
out-of-state planes, and has done so in the past. Now, I doubt that even
those idiots would be foolish enough to try it at SNF, and they may well
have assured SNF management that they will not do so, but the fact remains
that their law gives them the right to collect.

By the way, this does not apply just to new airplanes. It applies to ANY
airplane, new or used, purchased in the prior six months.

The Florida government is aware of this issue, and I suspect they are a bit
embarassed by the bad publicity. A Florida legislator is working on a bill
that would make the tax apply only to Florida residents.

-Mike