On November 17, 2004, about 1500 central standard time, an Enstrom F-28C helicopter, N595H, had the main rotor contact the ground and the tailboom while landing on the beach at Panama City Beach, Florida, following loss of engine power do to fuel exhaustion. Visual meteorological conditions prevailed at the time and no flight plan was filed for the 14 CFR Part 91 sightseeing flight. The helicopter received substantial damage and the commercial-rated pilot and one passenger were not injured. One passenger received minor injuries. The flight originated from Panama City Beach, the same day, about 1422. The pilot stated that he planned for a 45-minute sightseeing flight. He refueled the helicopter and brought the fuel level to 17 gallons. He and two passengers departed the helipad at 1422. About 38 minutes into the flight, when about 1 mile from the departure helipad, the engine quit do to fuel exhaustion. He entered autorotation and when about 5 feet above the beach he applied collective control to cushion the touchdown. The helicopter touched down on a westerly heading on the wet sand with forward motion causing a nose-low attitude. The main rotor struck the ground in front of the helicopter and then struck the tailboom, shearing it off. The pilot stated he had no mechanical malfunctions or failures with the helicopter.