Florida DOR Adopts Amendments to Sales, Use Tax Rules on Forms, Hope Scholarship, Aircraft, Boats, Vehicles

The Florida Department of Revenue (DOR) Feb. 5 adopted amendments to sales and use tax regulations concerning public use forms, the Hope Scholarship Program, aircraft, boats, mobile homes, and motor vehicles. The regulations include: 1) the merging of the Hope Scholarship Program within the Florida Tax Credit Scholarship Program; and 2) changes requiring nonresident purchasers of aircraft or boats in Florida to execute an affidavit affirming that the boat or aircraft qualifies for a specific exemption and attests that required documents will be provided to the DOR. The regulations take effect Feb. 20. [Fla. Dep’t of Rev., Regs. Sections 12A-1.007, ...