X-Virus-Scanned: clean according to Sophos on Logan.com Return-Path: Sender: To: lml@lancaironline.net Date: Fri, 15 Aug 2008 16:25:36 -0400 Message-ID: X-Original-Return-Path: Received: from mta21.charter.net ([216.33.127.81] verified) by logan.com (CommuniGate Pro SMTP 5.2.6) with ESMTP id 3076541 for lml@lancaironline.net; Thu, 14 Aug 2008 10:58:43 -0400 Received-SPF: pass receiver=logan.com; client-ip=216.33.127.81; envelope-from=troneill@charter.net Received: from aarprv04.charter.net ([10.20.200.74]) by mta21.charter.net (InterMail vM.7.08.03.00 201-2186-126-20070710) with ESMTP id <20080814145755.BUUI9229.mta21.charter.net@aarprv04.charter.net> for ; Thu, 14 Aug 2008 10:57:55 -0400 Received: from axs ([75.132.241.174]) by aarprv04.charter.net with SMTP id <20080814145755.MFHM7436.aarprv04.charter.net@axs> for ; Thu, 14 Aug 2008 10:57:55 -0400 X-Original-Message-ID: <004f01c8fe1e$2217d3c0$6401a8c0@axs> From: "terrence o'neill" X-Original-To: "Lancair Mailing List" References: Subject: Re: [LML] Re: taxing Illinois X-Original-Date: Thu, 14 Aug 2008 09:57:54 -0500 MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="----=_NextPart_000_004C_01C8FDF4.38DCEF70" X-Priority: 3 X-MSMail-Priority: Normal X-Mailer: Microsoft Outlook Express 6.00.2900.3138 X-MimeOLE: Produced By Microsoft MimeOLE V6.00.2900.3350 X-Chzlrs: 0 This is a multi-part message in MIME format. ------=_NextPart_000_004C_01C8FDF4.38DCEF70 Content-Type: text/plain; charset="iso-8859-1" Content-Transfer-Encoding: quoted-printable Grayhawk, Yes indeed, what you said. We fully intend to pay what's legal, = sales-tax-wise.=20 Regarding Use Tax, the question is, when does a KIT become an = 'AIRCRAFT'. The FAA Form 8050-2 which the FAA requires to be modified when buying a = KIT, tells the applicant to 'cross out the word AIRCRAFT and print on = the title of the form the word KIT'. One would think this should be = obvious evidence that the FAA insists this is a KIT, and is NOT and = AIRCRAFT. The Use Tax law states that the tax is applicable to 'aircraft', as = defined by the FAA. The FAA regs, in detail, further say the kit builder is the = 'manufacturer',. That's me. And that the 'date of manufacture' is the = date of the Airworthiness Inspection. We ain't had none yet... but = soon. So, eventually whoever buys the plane from manufacturer (me) will have = to pay Use Tax. But it shouldn't' be the manufacturer; does Cessna? At least that's the law, theoretically. We're checking into the = applicaton of it, with the makers of the laws. Redhand=20 ----- Original Message -----=20 From: Sky2high@aol.com=20 To: lml@lancaironline.net=20 Sent: Wednesday, August 13, 2008 10:29 PM Subject: [LML] Re: taxing Illinois No virus found in this outgoing message Checked by PC Tools AntiVirus (4.0.0.26 - 10.072.012). http://www.pctools.com/free-antivirus/ ------=_NextPart_000_004C_01C8FDF4.38DCEF70 Content-Type: text/html; charset="iso-8859-1" Content-Transfer-Encoding: quoted-printable
Grayhawk,
 
Yes indeed, what you said. = We fully=20 intend to pay what's legal, sales-tax-wise. 
Regarding Use Tax, the = question is,=20 when does a KIT become an 'AIRCRAFT'.
The FAA Form 8050-2 which = the FAA=20 requires to be modified when buying a KIT, tells the applicant to = 'cross=20 out the word AIRCRAFT and print on the title of the form the word = KIT'. =20 One would think this should be obvious evidence that the FAA = insists this=20 is a KIT, and is NOT and AIRCRAFT.
The Use Tax law states that = the tax is=20 applicable to 'aircraft', as defined by the FAA.
The FAA regs, in detail,=20 further say the kit builder is the 'manufacturer',.  That's = me. =20 And that the 'date of manufacture' is the date of the Airworthiness=20 Inspection.  We ain't had none yet... but soon.
So, eventually whoever buys = the plane=20 from manufacturer (me) will have to pay Use Tax. But it shouldn't' be = the=20 manufacturer; does Cessna?
 
At least that's the law,=20 theoretically.  We're checking into the applicaton of it, with = the=20 makers of the laws.
 
Redhand 
 
----- Original Message -----
From:=20 Sky2high@aol.com=20
Sent: Wednesday, August 13, = 2008 10:29=20 PM
Subject: [LML] Re: taxing=20 Illinois


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