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What are fly away rules?

Many states allow for the fly-away exemption. This exemption applies if the aircrafts sale occurs while the aircraft is in one state and the new owner moves the aircraft to a different state within a specific period. In this situation, sales and use tax would not apply to the sale.

How much is the collection allowance for Florida sales tax?

The collection allowance is 2.5% (.025) of the first $1,200 of tax due, not to exceed $30 for each reporting location. If you have less than $1,200 in tax due, your collection allowance will be less than $30.

Is there a fly away exemption in South Carolina?

Not all states have fly away exemption provisions. For example, Hawaii, Ohio, Pennsylvania, and South Carolina do not have a fly away exemption. Note: South Carolina is still a favored destination for closings, because it caps sales tax for the purchase of an aircraft at $500.

Does SC accept out of state resale certificates?

Another states resale certificate and number is acceptable in this state. Indicate the other state and its number on the front when using this form.

Which states have fly away exemptions?

States with Broadly Defined Fly-Away Exemptions ArizonaCaliforniaColoradoIndianaKansasTexas Jun 4, 2012

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