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Sales and Use Tax on Aircraft Florida Department of Revenue 2020-2023
And Use Tax
All aircraft sold, delivered, used, or stored in Florida are subject to Florida’s sales and use tax, plus any
applicable discretionary sales surtax, unless exempt. Florida aircraft dealers and brokers are required to
collect tax from the purchaser at the time of sale or delivery.
When an aircraft is sold by someone other than a registered aircraft dealer or an aircraft is brought into
Florida for use in Florida, use tax is due. The “use” part of Florida’s sales and use tax provides...
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