Form DR-15AIR "Sales and Use Tax Return for Aircraft" - Florida

What Is Form DR-15AIR?

This is a legal form that was released by the Florida Department of Revenue - a government authority operating within Florida. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on January 1, 2016;
  • The latest edition provided by the Florida Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form DR-15AIR by clicking the link below or browse more documents and templates provided by the Florida Department of Revenue.

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Download Form DR-15AIR "Sales and Use Tax Return for Aircraft" - Florida

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DR-15AIR
Sales and Use Tax Return for Aircraft
R. 01/16
TC
Rule 12A-1.097
Florida Administrative Code
Effective 01/16
Use this form to report Florida’s sales and use tax on the purchase of an aircraft when Florida sales tax was not paid to the
seller. Mail your completed return and tax payment by check or money order to:
Florida Department of Revenue
Compliance Campaigns
PO Box 6417
Tallahassee, FL 32314-6417
Name of Purchaser ____________________________________________________________________________________________
Address ______________________________________________________________________________________________________
______________________________________________________________________________________________________
Aircraft Make _______________________________________ Model _______________________________ Year _____________
Aircraft Serial Number _________________________________________________________________________________________
Federal Aviation Administration (FAA) Registration Number (“N” number) _____________________________________________
The aircraft is presently located in __________________________ (County), Florida.
o
This aircraft was purchased in Florida and delivery of the aircraft was received in ________________________ (County),
Florida, on ___________ (Date).
o
This aircraft was purchased in another state, territory of the United States, or the District of Columbia and entered
Florida on __________ (Date) for use in Florida for a total of more than 20 days during the six-month period after the date of
purchase.
o
This aircraft was purchased outside the United States and entered Florida on ___________ (Date) for use in Florida for a
total of more than 20 days during the six-month period after the date of purchase.
Total purchase price* ...................................................
$ _____________________________________
Less: trade-in ............................................................
( _____________________________________ )
Net purchase price ......................................................
_____________________________________
Florida use tax due at 6% ............................................
_____________________________________
County discretionary sales surtax (rates:DR-15DSS)...
_____________________________________
Penalty .........................................................................
_____________________________________
Interest .........................................................................
_____________________________________
Sub-total ......................................................................
$ _____________________________________
Less credit for tax paid in another state...................
( _____________________________________ )
Amount Due $ _____________________________________
*Attach a copy of the Bill of Sale issued by the seller (not the FAA Bill of Sale) that lists
the purchase price of the aircraft and the amount of sales tax paid.
Under penalties of perjury, I declare that I have read this return and the facts stated in it are true.
____________________________
__________
______________________________
___________
Signature of Purchaser
Date
Signature of Preparer
Date
____________________________
______________________________
Telephone Number
Telephone Number
DR-15AIR
Sales and Use Tax Return for Aircraft
R. 01/16
TC
Rule 12A-1.097
Florida Administrative Code
Effective 01/16
Use this form to report Florida’s sales and use tax on the purchase of an aircraft when Florida sales tax was not paid to the
seller. Mail your completed return and tax payment by check or money order to:
Florida Department of Revenue
Compliance Campaigns
PO Box 6417
Tallahassee, FL 32314-6417
Name of Purchaser ____________________________________________________________________________________________
Address ______________________________________________________________________________________________________
______________________________________________________________________________________________________
Aircraft Make _______________________________________ Model _______________________________ Year _____________
Aircraft Serial Number _________________________________________________________________________________________
Federal Aviation Administration (FAA) Registration Number (“N” number) _____________________________________________
The aircraft is presently located in __________________________ (County), Florida.
o
This aircraft was purchased in Florida and delivery of the aircraft was received in ________________________ (County),
Florida, on ___________ (Date).
o
This aircraft was purchased in another state, territory of the United States, or the District of Columbia and entered
Florida on __________ (Date) for use in Florida for a total of more than 20 days during the six-month period after the date of
purchase.
o
This aircraft was purchased outside the United States and entered Florida on ___________ (Date) for use in Florida for a
total of more than 20 days during the six-month period after the date of purchase.
Total purchase price* ...................................................
$ _____________________________________
Less: trade-in ............................................................
( _____________________________________ )
Net purchase price ......................................................
_____________________________________
Florida use tax due at 6% ............................................
_____________________________________
County discretionary sales surtax (rates:DR-15DSS)...
_____________________________________
Penalty .........................................................................
_____________________________________
Interest .........................................................................
_____________________________________
Sub-total ......................................................................
$ _____________________________________
Less credit for tax paid in another state...................
( _____________________________________ )
Amount Due $ _____________________________________
*Attach a copy of the Bill of Sale issued by the seller (not the FAA Bill of Sale) that lists
the purchase price of the aircraft and the amount of sales tax paid.
Under penalties of perjury, I declare that I have read this return and the facts stated in it are true.
____________________________
__________
______________________________
___________
Signature of Purchaser
Date
Signature of Preparer
Date
____________________________
______________________________
Telephone Number
Telephone Number
DR-15AIR
R. 01/16
Page 2
Florida Use Tax:
Trade-In Allowance:
Use tax is a component of Florida’s sales and use
You deduct a trade-in allowance from the purchase price of
tax law. The “use” part of Florida’s sales and use tax
the aircraft to compute the amount subject to tax when, in one
provides uniform taxation of items. Florida’s six percent
single transaction, you traded an aircraft, boat, mobile home,
(6%) use tax, plus any applicable discretionary sales
or motor vehicle with the individual who sold you the aircraft.
surtax, is due on aircraft used or stored in Florida when:
The aircraft is purchased from a person who is not
When is the Tax Due?
a registered aircraft dealer and the sale or delivery
Section 212.06(1), Florida Statutes (F.S.), provides that Florida
of the aircraft occurs in Florida;
use tax is due when the aircraft is imported into Florida for
The aircraft is purchased in another state,
use or storage. Tax returns and tax payments are due the 1st
territory of the United States, or District of
day, and are late after the 20th day, of the month following the
Columbia and is brought into Florida within six
month that:
months of the purchase date; or
The aircraft was purchased in Florida;
The aircraft is purchased in a foreign country and is
The aircraft was delivered to a Florida location; or
brought into Florida at any time.
The aircraft enters Florida for use or storage.
A credit for taxes paid in another state, territory of the
If the 20th falls on a Saturday, Sunday, or state or federal
United States, or the District of Columbia is allowed
holiday, your tax return and your check or money order must
against Florida use tax due. No credit is allowed for
be postmarked or hand-delivered on the first business day
taxes paid to another country. Example: If you buy an
following the 20th.
aircraft in a state that has a sales tax rate of four
percent, an additional two percent tax, plus
Penalties:
discretionary sales surtax, is due when you bring the
For late returns and payments, the penalty is either:
aircraft into Florida within six months of the date of
A minimum of $50 if 10% of the amount due is less than
purchase for use or storage in Florida.
$50; or
10% of the amount due.
Discretionary Sales Surtax:
Most counties impose a local option discretionary sales
There are specific penalties imposed for fraud, fraudulent
surtax that is due on taxable transactions when delivery
claim of exemption, failure to pay, or an attempt to evade or
or use occurs in a county that imposes a surtax. The
defeat the sales and use tax. See sections 212.12, 212.085,
surtax to be paid on an aircraft purchase is the surtax
and 213.29, F.S.
rate imposed by the county where the aircraft is used
or stored. Discretionary sales surtax applies to the first
Interest:
$5,000 of the purchase price. Current discretionary
If your payment is late, you owe interest on the Amount Due.
sales surtax rates for all counties are listed on Form
Florida law provides a floating rate of interest for late
DR-15DSS, Discretionary Sales Surtax Information,
payments of taxes and fees due, including discretionary
posted online: floridarevenue.com/forms
sales surtax. Interest rates, including daily rates, are published
in Tax Information Publications that are updated semiannually
Exemption:
on January 1 and July 1 each year and posted online at:
A nonresident of Florida is exempt from Florida use tax
floridarevenue.com/taxes/tips
when his or her aircraft enters and remains in Florida
for 20 days or less during the six-month period after the
purchase date. See Tax Information Publication
10A01-11R issued July 16, 2010.
Contact Us
Information, forms, and tutorials are available on our website: floridarevenue.com
If you need more information or have questions, call Taxpayer Services at 850-488-6800,
Monday through Friday (excluding holidays).
To find a taxpayer service center near you, go to: floridarevenue.com/taxes/servicecenters
For a written reply to tax questions, write to:
Subscribe to our tax publications to receive due date
reminders or an email when we post:
Taxpayer Services – MS 3-2000
Florida Department of Revenue
Tax Information Publications (TIPs).
5050 W Tennessee St
Proposed rules, notices of rule development
Tallahassee FL 32399-0112
workshops, and more.
Go to: floridarevenue.com/dor/subscribe
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