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Aircraft tax · United States

Florida aircraft sales and use tax

Florida charges 6 percent sales or use tax on aircraft, with county surtax only on the first $5,000. Flight instruction and most repairs on aircraft over 2,000 pounds are exempt, aircraft rentals are taxed, and there is no state aircraft registration.

Every answer below quotes the state's own source. Last checked October 18, 2026. Estimate the tax on your aircraft

Do you pay sales tax on an aircraft bought in Florida?

Taxed. 6 percent state sales tax, plus the county's discretionary sales surtax. The surtax applies only to the first $5,000 of the price, so on most aircraft the tax is close to 6 percent.

Do you owe use tax on an aircraft bought outside Florida?

Depends. Use tax is due on an aircraft bought in another state and brought to Florida within 6 months of purchase, or bought abroad and brought in at any time. Sales tax paid to another state is credited. An aircraft used elsewhere for 6 months or more before arriving is presumed not bought for Florida use.

What aircraft sales tax exemptions does Florida have?

Depends. A nonresident buying from a Florida dealer pays no tax if the aircraft leaves within 10 days of purchase, or within 20 days after repairs. A nonresident's aircraft may be in Florida less than 21 days in the 6 months after purchase, plus any time spent solely on flight training or repairs. A private sale between individuals is taxable.

Are aircraft rentals taxed in Florida?

Taxed. Aircraft rentals are taxable. A charter, where the passenger does not fly or take possession of the aircraft, is a transportation service and exempt.

Is flight instruction taxed in Florida?

Exempt. Charges for flight instruction are exempt, including supervised solo flights. Solo flights after the student finishes the course are rentals and taxable. The school's purchase of an aircraft for instruction is taxable.

Are aircraft parts and maintenance labor taxed in Florida?

Depends. Repair labor, replacement engines, parts and equipment are exempt for aircraft with a maximum certified takeoff weight over 2,000 pounds. Modifications under an STC are exempt. Lighter aircraft do not get the repair exemption.

  • Labor charges for the repair and maintenance of aircraft with a maximum certified take-off weight that exceeds 2,000 pounds, including rotary wing aircraft, and charges for replacement engines, parts, or equipment used and installed on such aircraft being repaired or maintained in Florida are exempt.

    Florida Administrative Code, Rule 12A-1.007(10)(i) · checked October 18, 2026

  • All charges for aircraft modification services, including parts, equipment, and labor furnished or installed in connection therewith, performed under authority of a supplemental type certificate issued by the Federal Aviation Administration

    Florida Administrative Code, Rule 12A-1.007(10)(e)1. · checked October 18, 2026

Does Florida register or tax aircraft every year?

Not clearly published. Florida has no state aircraft registration. Whether a county taxes an aircraft as tangible personal property is not covered in the Department's aircraft guidance.

AerScheduler can add sales tax, at the rates you set, to the invoices you raise for parts, labor and other charges, taxing only the lines your state taxes. How it works

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