REFLECTOR: AIRCRAFT SALES, USE TAXES

[Richard Riley]

At 11:12 AM 2/5/2006, you wrote:
>I registered my airplane shortly after I got the kit back in 
>1997.  Shortly thereafter I received a notice from the county that I 
>had to pay property tax on my airplane.  I wrote them a letter 
>saying I didn't have an airplane; all I had was rolls of fiberglass 
>cloth, jugs of resin, assorted nuts and bolt and parts.  I suggested 
>I would let them know when I had an airplane.
>
>Have never heard from them again.

In California there's a rule that if you have personal property 
outside the state for more than 90 days before you bring it in, you 
don't have to pay use tax.  You have to have proof that it sat 
outside the state AND that you used it during the 90 days.  See 
http://www.ucsc.edu/finaff/ap/guide/apgt24TngblNonCA.htm

I assume all states have something like that, otherwise when you move 
from one state to another they'd want use tax on everything you own.

I seem to recall Florida has something similar.  That's the reason 
Kermit Weeks' Short Sunderland seaplane sat in the lake at Oshkosh 
overwinter before it went to Florida.