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This is a kind of
survey.
It is regarding Illinois
Dept. of Revenue's apparent attempt to tax KITS long before they become
'aircraft'. Technically, the creation of an 'aircraft', according
to the FAA regs I read, occurs when an Airworthiness Inspection Certificate
is awarded, making that date the Date of Manufacture... of an 'aircraft', where
none existed before.
Since many, many kits NEVER
become 'aircraft', for the IL Dept. of Revenue to apply 'Aircraft Use Tax'
to them by pretending the KITS are 'aircraft' seems unfair, especially
since if you purchase someone's KIT, the FAA Form 8050-2 Bill of Sale is
required by the FAA to be modified by crossing out the word 'AIRCRAFT" and
printing above/below it the word KIT ... because it is not an
aircraft.
The confusion in my case (1985
kit) stems partly from the old FAA practice of letting hopeful builders
request an N-number (like, more than 15 years ago) even before a project
was started or a kit started. Further confusion was introduced later when the
FAA began requiring KIT manufactures to apply N-numbers to sold
KITS!
Logically, the Numbers
are really issued to persons, and N-numbers are now being referenced to
some project or KIT, until a project passes an Airworthiness Inspection and its
builder/Manufacturer gets its Airworthiness certificate.
I'd be interested to hear the
experience of anyother Illinoisan's experience buying someone's pre-numbered
kit.
Terrence
L235/320 N211AL
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