SnF Misdirection Appears To Have Been Horribly Off Mark

Despite the assertions of one aviation event that ANN (and other media) reports of potential hazards and/or exposure to FL Tax penalties, a staggering amount of evidence continues to pour into ANN to prove that the Aero-News Network (along with exceptional work by AOPA and FATA) has gotten the story right all along.

Daniel Cheung, a CPA and Member of Aviation Tax Consultants, LLC, one of the nation's most experienced and highly regarded aviation tax consulting firms, has contacted ANN to support our concerns about possible risks to visiting non-resident aircraft (of less than six month's ownership) from the FL Use tax issues we have been writing about for well over a year.

Mr Cheung reports that, "I can say unequivocally that Florida Department of Revenue has assessed 6% use tax to a NON-FLORIDA resident, visiting Florida for SIMCOM training shortly after purchase the aircraft."

Cheung substantiated the statement with the "...facts of this assessment."

1. North Carolina resident purchased a plane in North Carolina
2. This North Carolina taxpayer brought his plane into Florida for SIMCOM training
3. This NC taxpayer does not own a business in Florida, does not own real estate in Florida and he is not an officer in a Florida corporation
4. FL DOR located his aircraft on a ramp check and issued an assessment based on Florida Admin. Code Rule 12A-1.007(2)(a)
5. The taxpayer PAID the FL use tax plus interest and penalty.
6. A refund has not been issued as of last week

Additional Observation(s) by Cheung:

• A verbal assurance from an employee from the Florida Department of Revenue is not binding. 
  
• ANN's reporting on this issue has been accurate.
  
• The Department's assurance to Sun N Fun appears that the Department is selectively applying the tax code as numerous taxpayers had paid the tax to Florida.

E-I-C Note: ANN continues to have great concerns about the matter and has phonecons scheduled throughout the next week in order to seek additional information and potential solutions. In the meantime, ANN not only stands by its reporting on the matter but utterly repudiates the false and misleading information imparted by the Sun n Fun organization for reasons that do not seem to be conducive to the safety and well-being of the flying community. ANN demands a correction of their false statements and an aggressive effort to properly inform potential visitors as to how they might avoid unwanted tax liabilities during a visit to Florida. Failing that, ANN recommends that the expert assets of the major aviation organizations such as AOPA, FATA, NATA and EAA be brought to bear to correct the false information pilots may have received and alert them to possible liabilities arising from the FL Use tax until a moratorium (or better yet, a permanent solution) can be applied.

FMI: www.aviationtaxconsultants.com, www.aopa.org, www.fata.aero, www.nata.aero, www.eaa.org