TAX EXEMPTIONS WITHIN THE AVIATION INDUSTRY



Exemption made to aviation industry related businesses.

Why?

To aid aviation industry business operations in maintenance or repair of aircraft, equipment used in aircraft repair or maintenance, and fixed wing aircraft sales or leases and to make Florida their choice of operations.

How?

To qualify for labor associated maintenance or repair of aircraft exemption...

  • Fixed wing aircraft with a maximum certified takeoff weight of more than 15,000 pounds; and,
  • Rotary wing aircraft (e.g., helicopters) with a maximum certified takeoff weight of more than 10,000 pounds.
To qualify for sale equipment used in aircraft repair or maintenance exemption for fixed wing and rotary wing aircraft when the equipment...

Includes replacement engines, parts, and/or equipment used to maintain or repair the aircraft; and, Is used on an aircraft with a maximum certified takeoff weight of 15,000 pounds, or a rotary wing aircraft with a maximum certified takeoff weight of more than 10,300 pounds; and, Is installed on aircraft maintained or repaired in Florida. To qualify for fixed wing aircraft sales or leases exemption...

Having a maximum certified takeoff weight of more than 15,000 pounds; and, Used by a "common carrier," as defined in Federal Aviation Administration regulations (Title 14, chapter I, part 128 or 129, Code of Federal Regulations).