Florida's sales tax laws around flight training and aircraft rentals can be confusing. We've broken down every scenario so you always know what to expect on your bill.
Florida State Sales Tax Rate: 6.5%
For every $100.00 spent, $6.50 in tax is added to your bill. This is a Florida State law.
Under Florida law, not all aviation-related spending is treated equally for sales tax purposes. Flight instruction provided by a certified instructor is generally tax exempt, because it qualifies as an educational service. However, solo aircraft rentals for personal use or general time building are typically taxable.
The table below covers the most common scenarios our students encounter. If you have a question about a situation not listed here, contact us and we'll be happy to clarify.
Use this reference table to understand how sales tax applies to your specific situation.
| Solo / Dual | Scenario | Status |
|---|---|---|
| Dual Received | Flight Training with an EB Flight Instructor Receiving flight instruction for a certificate, rating, endorsement, flight review, IPC, currency, or 709 training. | Tax Exempt |
| Dual Received | Airplane Rental Checkout with an EB Flight Instructor Receiving a rental checkout for the purpose of being able to rent an airplane. | Tax Exempt |
| Solo | Airplane Rental Pleasure flying, sightseeing, aerial photography, or practicing maneuvers. | Taxable |
| Solo | Airplane Rental for Personal Currency Performing takeoffs and landings to remain current to carry passengers. | Taxable |
| Solo | Airplane Rental for Overall Time Building Building multi-engine time to meet the hiring requirements of an airline. | Taxable |
| Solo | Airplane Rental for FAA Requirement Time Building Building total time toward the 250 hours required for a commercial pilot certificate, while receiving training at EB Flight Training for that certificate/rating. Tax exempt only when you are receiving your training at EB Flight Training for the certificate or rating you are building time toward. | Tax Exempt |
| Solo | Airplane Rental for FAA Requirement Time Building Building total time toward the 250 hours required for a commercial pilot certificate, while receiving training at another flight school for that certificate/rating. Taxable because your training for the certificate or rating is being conducted at a different flight school. | Taxable |
Receiving flight instruction for a certificate, rating, endorsement, flight review, IPC, currency, or 709 training.
Receiving a rental checkout for the purpose of being able to rent an airplane.
Pleasure flying, sightseeing, aerial photography, or practicing maneuvers.
Performing takeoffs and landings to remain current to carry passengers.
Building multi-engine time to meet the hiring requirements of an airline.
Building total time toward the 250 hours required for a commercial pilot certificate, while receiving training at EB Flight Training for that certificate/rating.
Building total time toward the 250 hours required for a commercial pilot certificate, while receiving training at another flight school for that certificate/rating.
Florida State law
added to your bill
when receiving instruction
Our team is happy to walk you through exactly what is and isn't taxable for your specific training situation before you fly.