Fla. Stat. 212.0597
Maximum tax on fractional aircraft ownership interests

The maximum tax imposed under this chapter, including any discretionary sales surtax under s. 212.055, is limited to $300 on the sale or use in this state of a fractional ownership interest in aircraft pursuant to a fractional aircraft ownership program. The tax applies to the total consideration paid for the fractional ownership interest, including any amounts paid by the fractional owner as monthly management or maintenance fees. The tax applies only if the fractional ownership interest is sold by or to the program manager of the fractional aircraft ownership program, or if the fractional ownership interest is transferred upon the approval of the program manager of the fractional aircraft ownership program.

Source: Section 212.0597 — Maximum tax on fractional aircraft ownership interests, https://www.­flsenate.­gov/Laws/Statutes/2024/0212.­0597 (accessed Aug. 7, 2025).

212.01
Short title 212.02
Definitions 212.03
Transient rentals tax 212.04
Admissions tax 212.05
Sales, storage, use tax 212.06
Sales, storage, use tax 212.07
Sales, storage, use tax 212.08
Sales, rental, use, consumption, distribution, and storage tax 212.09
Trade-ins deducted 212.11
Tax returns and regulations 212.12
Dealer’s credit for collecting tax 212.13
Records required to be kept 212.14
Departmental powers 212.15
Taxes declared state funds 212.16
Importation of goods 212.17
Tax credits or refunds 212.18
Administration of law 212.19
All state agencies to cooperate in administration of law 212.20
Funds collected, disposition 212.21
Declaration of legislative intent 212.031
Tax on rental or license fee for use of real property 212.051
Equipment, machinery, and other materials for pollution control 212.052
Research or development costs 212.054
Discretionary sales surtax 212.055
Discretionary sales surtaxes 212.081
Legislative intent 212.084
Review of exemption certificates 212.085
Fraudulent claim of exemption 212.096
Sales, rental, storage, use tax 212.097
Urban High-Crime Area Job Tax Credit Program 212.098
Rural Job Tax Credit Program 212.099
Credit for contributions to eligible nonprofit scholarship-funding organizations 212.133
Information reports required for sales of alcoholic beverages and tobacco products 212.134
Information returns relating to payment-card and third party network transactions 212.151
Jurisdiction of suits for violation of Florida Revenue Act of 1949 212.181
Determination of business address situs, distributions, and adjustments 212.183
Rules for self-accrual of sales tax 212.184
Rule of construction 212.185
Sales tax hotline 212.186
Registration number and resale certificate verification 212.202
Renaming and continuation of certain funds 212.205
Sales tax distribution reporting 212.211
Savings provision 212.0305
Convention development taxes 212.0306
Local option food and beverage tax 212.0501
Tax on diesel fuel for business purposes 212.0506
Taxation of service warranties 212.0515
Sales from vending machines 212.0596
Taxation of remote sales 212.0597
Maximum tax on fractional aircraft ownership interests 212.0598
Special provisions 212.0601
Use taxes of vehicle dealers 212.0602
Education 212.0606
Rental car surcharge 212.0801
Qualified aircraft exemption 212.0821
Legislative intent that political subdivisions and public libraries use their sales tax exemption certificates for purchases on behalf of specified groups 212.1831
Credit for contributions to eligible nonprofit scholarship-funding organizations 212.1832
Credit for contributions to eligible nonprofit scholarship-funding organizations 212.1833
Credit for contributions to the New Worlds Reading Initiative 212.1834
Credit for contributions to eligible charitable organizations 212.1835
Child care tax credits 212.03055
Super majority vote required for levy at rate in excess of 2 percent under ch. 95-290 212.05011
Combined rate for tax collected pursuant to ss 212.05965
Taxation of marketplace sales

Current through Fall 2025

§ 212.0597. Maximum tax on fractional aircraft ownership interests's source at flsenate​.gov