What aircraft parts and foreign-aircraft repairs qualified for Florida's repair exemption under TAA 24A-017?

Plain-English summary

For the aircraft repair exemption, items that were components of the aircraft or sets of articles or physical resources that equipped the aircraft could fall within "parts" or "equipment."

Equipment and parts installed on foreign-registered aircraft received the same repair exemption as qualifying U.S.-registered aircraft.

The suggested exemption certificate documented the aircraft's make, model, serial number, registration number, and country of registration.

What this means for you

Foreign registry did not disqualify an otherwise eligible repair, but the aircraft and installed items still had to meet the exemption requirements and be documented.

Common questions

Could foreign aircraft qualify? Yes.

What records were suggested? Make, model, serial number, registration number, and country of registration.

What could count as equipment? A set of articles or physical resources that equips the aircraft.

Citations and references

• Fla. Stat. §§ 212.02(19), 212.06, and 212.08 and Fla. Admin. Code r. 12A-1.007, as cited in the advisement.

Source

• Landing page: Florida Tax Law Library
• Advisement: TAA 24A-017

Original ruling text

Florida Department of Revenue
Office of Technical Assistance

5050 West Tennessee Street Tallahassee FL 32399

Executive Director

floridarevenue.com

QUESTION

As for the aircraft repair exemption, what falls within the definitions of
“parts” and “equipment” when used by Taxpayer in the maintenance
and repair of a qualified aircraft or an aircraft with a maximum certified
takeoff weight greater than 2,000 pounds.

RESPONSE

Based on the plain and ordinary definitions of “parts” and “equipment” items that constitute a component of the aircraft and/or a set of articles
or physical resources that equip the aircraft may be included in the
definitions of “parts” and “equipment.”

QUESTION

Whether non-U.S. aircraft are afforded the same repair exemption as
aircraft registered in the U.S. If so, how should Taxpayer document the
foreign aircraft’s identity to substantiate the aforementioned exemption.

RESPONSE

Yes, equipment and parts installed on aircraft of foreign registry are
afforded the same repair exemption. A suggested exemption certificate
is provided in Rule 12A-1.007(10)(d)(3), F.A.C., and indicates that the
aircraft’s make, model, serial number, registration number and country
of registration be documented.
December 2, 2024

Via Email:
Re:

Jim Zingale

Technical Assistance Advisement – TAA #: 24A-017
(“Taxpayer”)
Sales and Use Tax – Aircraft
Section(s) 212.02(19), 212.06 and 212.08, Florida Statutes - (“F.S.”)
Rule(s) 12A-1.007, Florida Administrative Code - (“F.A.C.”)
BP #:

Technical Assistance Advisement
December 2, 2024
Page 2

Dear Taxpayer:
This is in response to your letter dated
, requesting this Department’s issuance of a
Technical Assistance Advisement (“TAA”) pursuant to Section(s.) 213.22, F.S., and Rule Chapter
12-11 F.A.C, Florida Administrative Code, regarding the matter discussed below. Your request
has been carefully examined, and the Department finds it to be in compliance with the requisite
criteria set forth in Chapter 12-11, F.A.C. This response to your request constitutes a TAA and is
issued to you under the authority of s. 213.22, F.S.
REQUESTED ADVISEMENTS
Taxpayer requests the Department provide guidance on the mechanics of the sales tax
exemption for equipment and parts used in aircraft repair and maintenance. Specifically,
Taxpayer asks for elaboration on what falls into the definitions or “parts” and “equipment,” and
how to properly document such exempt sale to prevent an assessment during an audit.
Taxpayer also asks for advisement as to whether non-U.S. aircraft are afforded the same repair
exemption. If so, Taxpayer requests advisement on how to document a foreign aircraft’s
identity to substantiate the aforementioned exemption.
FACTS
Taxpayer is a Florida limited liability company that does business in many states. Taxpayer
engages in the business of performing various types of maintenance of aircraft, including heavy
maintenance, line maintenance, and engine services. In performing such maintenance,
Taxpayer sells parts that are incorporated into the aircraft it is repairing. The aircraft usually
have a maximum certified takeoff weight of greater than 2,000 pounds or less than 10,000
pounds and otherwise meet the definition of qualified aircraft under Florida Statutes.
Taxpayer recently became aware of the sales tax exemption for replacement parts and
equipment used in the repair or maintenance of certain aircraft. Unaware of which items are
exempt and how to document a transaction’s exempt status, Taxpayer has continued to collect
sales tax on all transactions. Taxpayer requests advisement on how to properly document the
sales tax exemption for parts and maintenance of certain aircraft.
TAXPAYER’S POSITION
It is Taxpayer’s position that all parts, materials, and labor used by Taxpayer in the repair or
maintenance of a qualified aircraft with a maximum, certified takeoff weight greater than 2,000
pounds including, structural fittings, batteries, wheels, bolts, screws, windows, and panels are
exempt from sales and use tax pursuant to s. 212.08(7)(ee) and (rr), F.S. These items qualify as
“parts” or “equipment” under the standard definition of each word. During the installation of

Technical Assistance Advisement
December 2, 2024
Page 3

these items, Taxpayer also incorporates other ancillary materials, such as paint, sealant, oil, or
other fluids, which you state qualify as “equipment” and “parts,” which are part of the set used
for a particular purpose and are a component that combines with other pieces to form a whole.
Included with your request was an invoice for repairs of an aircraft billed to Freedom II, which
you state substantiates the claim that Taxpayer performs maintenance work for qualified
aircraft.
LAW AND DISCUSSION
Section 212.06(8)(a), F.S., provides that generally, when tangible personal property1 is imported
into Florida within six months of the date of purchase, the property is subject to the Florida use
tax.
Labor and Equipment
Section 212.08(7)(ee), F.S., specifically exempts from tax, all labor charges for the repair and
maintenance of qualified aircraft2 and aircraft of more than 2,000 pounds maximum certified
takeoff weight, including rotary wing aircraft. Additionally, s. 212.08(7)(rr), F.S., exempts from
sales tax - replacement engines, parts, and equipment used in the repair or maintenance of
qualified aircraft and aircraft of more than 2,000 pounds maximum certified takeoff weight,
including rotary wing aircraft, when such parts or equipment are installed on aircraft that is
being repaired or maintained in Florida.
Section 212.08(5)(i), F.S., provides that “[t]here shall be exempt from sales tax all charges for
aircraft modification services, including parts and equipment furnished and installed in
connection therewith, performed under the authority of a supplemental type certificate [(STC)]
issued by the Federal Aviation Administration [(FAA)].”

Rule 12A-1.007(10)(f), F.A.C., further provides that the aircraft modifications subject to this
exemption are those which introduce a major change in type of design not great enough to
require a new application for a type certificate, as provided by Aeronautics and Space, 14 C.F.R.
§21.113 (March 5, 2018), effective January 1, 2020, incorporated into the rule by reference
(http://www.flrules.org/Gateway/reference.asp?No=Ref-13419).” To document the exemption
1

Tangible personal property means and includes personal property which may be seen, weighed, measured, or
touched or is in any manner perceptible to the senses. See s. 212.02(19), F.S.
2
Section 212.02(33), F.S., defines “qualified aircraft” as “any aircraft having a maximum certified takeoff weight of
less than 10,000 pounds and equipped with twin turbofan engines that meet Stage IV noise requirements that is used
by a business operating as an on-demand air carrier under Federal Aviation Administration Regulation Title 14,
chapter I, part 135, Code of Federal Regulations, that owns or leases and operates a fleet of at least 25 of such
aircraft in this state.”

Technical Assistance Advisement
December 2, 2024
Page 4

of the qualifying modification, copies of the FAA STC and FAA Form 337 containing a description
of the major change, signed by a holder of an FAA inspection authorization, must be maintained
in the dealer’s and purchaser’s books and records.
Foreign Aircraft
Section 212.06(5)(a)1., F.S., provides that it is not the intention to levy Florida sales tax upon
purchases of parts and equipment installed on aircraft of foreign registry and that will not be
operated in the United States. Parts and equipment used in the repair, alteration, refitting, or
modification of an aircraft for foreign customers are exempt from tax provided the aircraft is
registered outside of the United States and will depart from the United States upon completion
of the repairs, alterations, refitting, or modification. To be eligible for this exemption, Taxpayer
must obtain an exemption certificate from the aircraft’s owner, agent, or operator indicating
that the aircraft was brought to the United States for the purpose of having equipment and
parts installed and that upon completion of the repairs, alteration, refitting, or modification the
aircraft will depart under its own power from the continental United States.
Rule 12A-1.007(10)(d)2., F.A.C., states that “[e]quipment and parts installed on aircraft of
foreign registry are subject to tax, unless the owner, owner’s agent, or operator of the aircraft
furnishes the dealer with an exemption certificate stating the aircraft was brought to the
United States for the purpose of having equipment and parts installed and that upon
completion of such installation, the aircraft will depart under its own power from the
continental United States. The burden of obtaining this evidential matter rests with the dealer
installing the equipment and parts, who must retain the proper documentation to support the
exemption.”
The following suggested exemption certificate to be collected by a Florida dealer installing parts
and equipment on an aircraft of foreign registry is provided in Rule 12A-1.007(10)(d)(3), F.A.C.

Technical Assistance Advisement
December 2, 2024
Page 5
EXEMPTION CERTIFICATE FOR
PARTS AND EQUIPMENT INSTALLED ON AIRCRAFT OF FOREIGN REGISTRY
__ (date)
To: ______ (dealer)
Make: ______
Model: ______
Serial Number: _____
Registration Number: ____
Country of Registration ____
I, __, as owner, owner’s agent, or operator of the above named aircraft certify said aircraft has been brought to th e
United States for the purpose of having repairs or maintenance performed and that upon completion of such repairs or maintenance,
the aircraft will depart under its own power from the continental United States
Owner: _
Address: ___
Accepted by: _ (Name of Dealer) for repair order(s)
No (s) ______

by: _____

Under penalties of perjury, I declare that I have read the foregoing certificate, and the facts stated are true to the best o f my
knowledge and belief

Signature and Title of Owner, Owner’s Agent, or Operator of the above named aircraft
Note: This exemption certificate is valid for one entry/departure only

The terms “parts” or “equipment” are not defined in the Florida Statutes nor Florida
Administrative Code. Where a word is not defined by statute or the intent of the word’s usage
is unclear, a court would resort to principles of statutory construction and may determine the
plain and ordinary meaning of the word from the dictionary. See Nehme v. Smithkline Beecham
Clinical Labs., Inc., 863 So. 2d 201, 204-05 (Fla. 2003) (quoting Seagrave v. State, 802 So. 2d 281,
286 (Fla. 2001)). The term “parts” is defined as “… a constituent member of a machine or other
apparatus. …” (2024, September 12). Merriam-Webster. https://www.merriamwebster.com/dictionary/parts). “Equipment” is defined as “the set of articles or physical
resources serving to equip a person or thing …” (2024, September 12). (Merriam-Webster.
https://www.merriam-webster.com/dictionary/equipment).
As provided in the above-cited statutory and regulatory provisions, the purchase of
replacement engines, parts, equipment and labor used in or for the repair and maintenance of
fixed wing or rotary wing aircraft of more than 2,000 pounds maximum certified takeoff weight
are exempt from Florida sales and use tax. Dealers who make sales of replacement engines,
parts, equipment and labor that qualify for the exemption must document the N-number, (in
the case of aircraft of foreign registry, the make, model, serial number, registration number
and country of registration) and the maximum takeoff weight of the eligible aircraft on the bill
or sale, invoice, or other tangible evidence of the sale. Additionally, charges for aircraft
modification services including parts, equipment and labor furnished or installed under an STC
issued by the FAA for specifically installed equipment are exempt from Florida sales and use
tax.

Technical Assistance Advisement
December 2, 2024
Page 6

In this case, Taxpayer operates as an approved Part 145 repair station in Florida. During its
performance of repair and maintenance, Taxpayer installs parts and equipment including but
not limited to structural fittings, batteries, wheels, bolts, screws, windows, and panels as well
as incorporates paints, sealants, oils, or other fluids. Based on the plain and ordinary definitions
of the terms parts and equipment, these items constitute a component of the aircraft and/or a
set of articles or physical resources that equip the aircraft and when used during the repair and
maintenance of aircraft with a maximum certified take-off weight that exceeds 2,000 pounds –
would qualify for the sales tax exemption, so long as the Taxpayer properly documents the
transaction. To claim and document the exemption, Taxpayer should note the FAA N-Number
and the maximum certified takeoff weight of the eligible aircraft on the bill of sale. When the
aircraft is of foreign registry, Taxpayer should note the make, model, serial number, registration
number and country of registration.
CONCLUSIONS
QUESTION

As for the aircraft repair exemption, what falls within the definitions of
“parts” and “equipment” when used by Taxpayer in the maintenance
and repair of a qualified aircraft or an aircraft with a maximum certified
takeoff weight greater than 2,000 pounds.

RESPONSE

Based on the plain and ordinary definitions of “parts” and “equipment” items that constitute a component of the aircraft and/or a set of articles
or physical resources that equip the aircraft may be included in the
definitions of “parts” and “equipment.”

QUESTION

Whether non-U.S. aircraft are afforded the same repair exemption as
aircraft registered in the U.S. If so, how should Taxpayer document the
foreign aircraft’s identity to substantiate the aforementioned exemption.

RESPONSE

Yes, equipment and parts installed on aircraft of foreign registry are
afforded the same repair exemption. A suggested exemption certificate
is provided in Rule 12A-1.007(10)(d)(3), F.A.C., and indicates that the
aircraft’s make, model, serial number, registration number and country
of registration be documented.

This response constitutes a TAA under s. 213.22, F.S., which is binding on the Department only
under the facts and circumstances described in the request for this advice, as specified in s.
213.22, F.S. Our response is predicated on those facts and the specific situation summarized
above. You are advised that subsequent statutory or administrative rule changes, or judicial
interpretations of the statutes or rules, upon which this advice is based, may subject similar
future transactions to a different treatment than expressed in this response.

Technical Assistance Advisement
December 2, 2024
Page 7

You are further advised that this response, your request and related backup documents are
public records under Chapter 119, F.S., and are subject to disclosure to the public under the
conditions of s. 213.22, F.S. Confidential information must be deleted before public disclosure.
In an effort to protect confidentiality, we request you provide the undersigned with an edited
copy of your request for TAA, the backup material and this response, deleting names, addresses
and any other details which might lead to identification of the Taxpayer. Your response should
be received by the Department within ten (10) days of the date of this letter.
If you have any further questions with regard to this matter and wish to discuss them, you may
contact me directly at (850)717-6701.
Sincerely,

Shundra McClean
Shundra McClean
Tax Law Specialist
Office of Technical Assistance
cc:

Record ID: 7001246849

Technical Assistance Advisement
December 2, 2024
Page 8

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