Florida State Sales Tax Laws
The Florida State Sales Tax Laws are confusing when it comes to flight training and airplane rentals so we have created this table to make it easier to understand.
Example Scenarios
| Solo/Dual Received | Scenario | Taxable/Tax Exempt |
| Dual Received | Flight Training with an Air America Flight Instructor | Tax Exempt |
| (Example: Receiving flight instruction for a certificate, rating, endorsement, flight review, IPC, currency or 709 training) | ||
| Dual Received | Airplane Rental Checkout with an Air America Flight Instructor | Tax Exempt |
| (Example: Receiving a rental checkout for the purpose of being able to rent an airplane) | ||
| Solo | Airplane Rental | Taxable |
| (Example: Pleasure flying, sightseeing, aerial photography or practicing) | ||
| Solo | Airplane Rental for Personal Currency | Taxable |
| (Example: Performing takeoffs/landings to be current to carry passengers) | ||
| Solo | Airplane Rental for Overall Time Building | Taxable |
| (Example: Building your multi engine time to meet the hiring requirements of an airline) | ||
| Solo | Airplane Rental for FAA Requirement Time Building | Tax Exempt* |
| (Example: Building your total time to have the 250 hours necessary to meet the commercial pilot requirements) * Assuming that you are receiving your training at Air America Flight Center for the certificate/rating that you are time building for. |
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| Solo | Airplane Rental for FAA Requirement Time Building | Taxable* |
| (Example: Building your total time to have the 250 hours necessary to meet the commercial pilot requirements) * Assuming that you are receiving your training at another flight school for the certificate/rating that you are time building for. |
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Florida State Sales Tax Rate
The tax itself is currently 6.5% which means for every $100.00 you spend there will be a $6.50 tax added to your bill. This is a Florida State law.