Members are alerting AOPA to a recurring situation in Florida where the state, in reviewing its information on recent FAA aircraft registrations, is aggressively seeking sales or use taxes from new aircraft owners who may not have already paid. Typically, for newly constructed experimental aircraft, owners are only required to pay tax on the parts, not the builder's labor. However, if you register the aircraft before completion, you can be responsible for taxes as of the registration date unless you prove otherwise. As always, check with your financial advisor for details. AOPA's Pilot's Guide to Taxes has a listing of Web sites for revenue departments in all states and phone numbers to aid you or your accounting professional.
February 3, 2006