December 8, 2016

Florida Use-Tax does not apply to Canadian registered aircraft


Florida Use-Tax does not apply to Canadian registered aircraft


COPA, working on behalf of its 18, 000 members has confirmed in telephone discussions with the U.S. State of Florida Department of Revenue that Canadians should have no concerns regarding the State of Florida Use Tax on aircraft.

Mr. George “Tony” Hamm, the Chief Assistant General Counsel for the Florida Department of Revenue, stated to us that “generally speaking, absent a significant connection to the State of Florida, Canadian registered aircraft are not subject to the Florida Use Tax.”

Hamm explain that visiting aircraft owned by non-residents temporarily in this state for pleasure are not targeted, that fly-ins are not targeted, and that legislation is currently pending that, if enacted, will set forth a safe harbour exemption more clearly.

“Our use tax enforcement activities are directed at Florida residents, owners of Florida real estate and owners or participants in Florida businesses,” Hamm said.

Hamm made it plain that Canadians came to Florida simply to enjoy the annual Sun ‘n Fun fly-in have nothing to fear from this tax.

COPA is awaiting written confirmation of the foregoing determination and position regarding Canadian registered aircraft not being subject to the Florida Use Tax, and we have been assured we will receive this confirmation soon.