Aviation Attorney - Good Attorneys At Law, PA

Good Attorneys At Law, P.A. represents clients in aviation tax structuring and transactions, taxpayer representation before the IRS and state taxing authorities, and tax negotiation.

Good Attorneys At Law, PA counsels clients seeking Chapter 7 or Chapter 13 bankruptcy protection.

Ari Good practices in aviation taxation, corporate and partnership tax, international taxation and in representing clients before state and federal taxing authorities.

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Important Resources

Federal Aviation Administration (FAA)

N-Number Lookup

Flight Aware Flight Tracking

Good Attorneys At Law, P.A. has extensive experience in aviation transactions and aircraft tax law. Ari Good has closed hundreds of aircraft transactions involving everything from light sport aircraft to Fortune 100 business jets.

Aircraft Dry Leasing
Aircraft Depreciation and Recapture
Aircraft Like-Kind Exchanges
Entity Selection, Formation and Dissolution
FAA Regulatory Compliance
Flight Club Design
Fractional and Co-Ownership Arrangements
Non-US Citizen Ownership Arrangements
Part 91/135 Leases and Management Agreements
Sales and Use Tax Exemptions and Planning

Practical Aviation Tax Tips

What should I expect from an aircraft tax audit?

Florida is Open For Business: Legislature Approves
"21 Day Safe Harbor" For Non-Resident Aircraft Owners

     General aviation's years of hard work has finally paid off. Effective July 1, 2010, two new Florida sales and use tax exemptions, codified FL Stat 212.08(7)(ggg), take effect. The first provides that aircraft purchased by non-residents that are returned to Florida for fewer than 21 days (i.e. 20 or less) within 6 months of purchase are exempt from Florida sales or use tax. This new provision puts to rest the widespread perception that new aircraft owners who bring their planes to Florida for vacations or occasional visits will be subject to a 6% tax on the purchase price just by touching down.

    Regaining private aircraft owners' confidence will take time. FBOs, aircraft dealers, charter operators and others should be prepared to answer customers' specific questions, such as:

When is an individual, or a corporate, aircraft owner a "non-resident" of Florida?
How would the Florida Department of Revenue inquire as to how long I have been in Florida? What type of documentation will I need to prove that I fall within the exemption?
Do I need a lawyer if I am questioned by the Florida Department of Revenue?
What can or can't I do if I'm here "exclusively" for flight training, repairs, alterations, refitting or modification?

Legal Tips

A Florida aircraft "dealer", such as an FBO, may make use of their aircraft for purposes other than purely as "inventory". If the dealer wants to use the aircraft in part for flight instruction, it is better (though not absolutely required) that it lease the aircraft other than for for flight instruction first. Leasing and flight instruction both constitute permissible uses of aircraft held "exclusively for resale"...

- Ari Good, Esq

Scope of Services

Mr. Good supports aircraft dealers, brokers, flight schools and commercial operators worldwide in operational, regulatory and compliance matters. His firm’s services are aimed at income tax planning, managing state sales and use tax obligations and defending aircraft audits of all kinds. Mr. Good is a frequent speaker at aviation organizations such as the Florida Aviation Trades Association.

Naples

7935 Airport Pulling Rd - Suite 216
Naples, FL 34109
Tel: (239) 216-4106
Fax: (239) 216-4107

Fort Myers

5237 Summerlin Commons Blvd.
Fort Myers, FL 33907
Tel: (239) 877-4183
Fax: (941) 866-7601

Port Charlotte

18245 Paulson Dr
Port Charlotte, FL 33954
Tel: (941) 240-2072
Fax: (941) 866-7601

Disclaimer

The information contained on this page and within this website is not to be construed as legal advice and anyone interested in obtaining information for a particular situation should contact an attorney to discuss the same. Please contact our office today.

The hiring of an attorney is an important decision that should not be based solely upon advertisements. Before you hire an attorney, you have a right to ask for further information regarding the attorney's background, training and experience.

The opinions set forth in this website are subject to the disclaimer pertaining to IRS Circular 230 set forth herein:

Unless expressly stated otherwise on this website, (1) nothing contained in this website was intended or written to be used, can be used by any taxpayer, or may be relied upon or used by any taxpayer for the purposes of avoiding penalties that may be imposed on the taxpayer under the Internal Revenue Code of 1986, as amended; (2) any written statement contained on this website relating to any federal tax transaction or matter may not be used by any person to support the promotion or marketing or to recommend any federal tax transaction or matter; and (3) any taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor with respect to any federal tax transaction or matter contained in this website. No one, without our express written permission, may use any part of this website in promoting, marketing or recommending an arrangement relating to any federal tax matter to one or more taxpayers.