X-Virus-Scanned: clean according to Sophos on Logan.com Return-Path: Sender: To: lml@lancaironline.net Date: Wed, 13 Aug 2008 14:54:52 -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 3072015 for lml@lancaironline.net; Mon, 11 Aug 2008 18:48:18 -0400 Received-SPF: pass receiver=logan.com; client-ip=216.33.127.81; envelope-from=troneill@charter.net Received: from aarprv06.charter.net ([10.20.200.76]) by mta21.charter.net (InterMail vM.7.08.03.00 201-2186-126-20070710) with ESMTP id <20080811224732.BQBM9229.mta21.charter.net@aarprv06.charter.net> for ; Mon, 11 Aug 2008 18:47:32 -0400 Received: from axs ([75.132.241.174]) by aarprv06.charter.net with SMTP id <20080811224732.KBCR570.aarprv06.charter.net@axs> for ; Mon, 11 Aug 2008 18:47:32 -0400 X-Original-Message-ID: <003401c8fc04$3cfad780$6401a8c0@axs> From: "terrence o'neill" X-Original-To: "Lancair" Subject: taxing Illinois X-Original-Date: Mon, 11 Aug 2008 17:47:30 -0500 MIME-Version: 1.0 Content-Type: multipart/alternative; boundary="----=_NextPart_000_0031_01C8FBDA.53DCF110" X-Priority: 3 X-MSMail-Priority: Normal X-Mailer: Microsoft Outlook Express 6.00.2900.3138 X-MimeOLE: Produced By Microsoft MimeOLE V6.00.2900.3198 X-Chzlrs: 0 This is a multi-part message in MIME format. ------=_NextPart_000_0031_01C8FBDA.53DCF110 Content-Type: text/plain; charset="Windows-1252" Content-Transfer-Encoding: quoted-printable 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.=20 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=20 L235/320 N211AL ------=_NextPart_000_0031_01C8FBDA.53DCF110 Content-Type: text/html; charset="Windows-1252" Content-Transfer-Encoding: quoted-printable
This is a kind of=20 survey.
It = is regarding Illinois=20 Dept. of Revenue's apparent attempt to tax KITS long before they become=20 'aircraft'.  Technically, the creation of an 'aircraft', according=20 to the FAA regs I read, occurs when an Airworthiness Inspection = Certificate=20 is awarded, making that date the Date of Manufacture... of an = 'aircraft', where=20 none existed before. 
 
Since many, many = kits NEVER=20 become 'aircraft', for the IL Dept. of Revenue to apply 'Aircraft = Use Tax'=20 to them by pretending the KITS are 'aircraft' seems unfair, = especially=20 since if you purchase someone's KIT, the FAA Form 8050-2 Bill of = Sale is=20 required by the FAA to be modified by crossing out the word 'AIRCRAFT" = and=20 printing above/below it the word KIT ... because it is not an=20 aircraft.
 
The confusion in my = case (1985=20 kit) stems partly from the old FAA practice of letting hopeful builders=20 request an N-number (like, more than 15 years ago) even before a = project=20 was started or a kit started. Further confusion was introduced later = when the=20 FAA began requiring KIT manufactures to apply N-numbers to sold=20 KITS!
Logically, the = Numbers =20 are  really issued to persons, and N-numbers are now being = referenced to=20 some project or KIT, until a project passes an Airworthiness Inspection = and its=20 builder/Manufacturer gets its Airworthiness certificate.
 
I'd be interested = to hear the=20 experience of anyother Illinoisan's experience buying someone's = pre-numbered=20 kit.
Terrence =
L235/320 = N211AL
 
 
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