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Date: Tue, 02 Nov 2010 11:08:23 -0400
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Subject: Re: [LML] Re: Arizona Aircraft Tax
From: paul miller <paul@tbm700.com>
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Jay: This is a comprehensive state summary of taxes including AZ =
prepared by Conklin for the state of MN. =20

www.commissions.leg.state.mn.us/afwg/Finalreport.pdf

As Lorn suggested, I would look at the AZ website for aircraft =
registration and taxes which is crystal clear in what must be done if =
you move there.=20

http://www.azdot.gov/mvd/aircraft/registration.asp

There are a few exceptions for taxing such as resale but it would appear =
that an AZ resident must both register and pay taxes on GA aircraft.  I =
would simply call the AZ DOT and tell them what you want to do and what =
taxes, if any, would apply.  I found the FL revenue folks extremely =
helpful as they simply administer the legislation--whatever that might =
be.  I'm sure AZ would be a similar experience.  Auditors would be a =
different story, of course.

Credit for previous taxes paid is a question to ask but, as mentioned =
earlier, AZ ranks as a "gotcha" state in that an owner may be required =
to pay AZ taxes in addition to taxes already paid in your current home =
state.   This info is available with all the major aircraft =
organizations and online--you don't need a lawyer to research the tax =
obligation IMO.

=46rom personal knowledge I can say that if a question arises on an =
audit, then the logs, fuel purchases, flight plans, wx briefings, FAA =
logs, home hangar, residency, maintenance history, time over states, =
flights entering a state's airspace can all be used to make a case.

good luck with the research,

Paul
Calgary
On 2010-11-02, at 6:50 AM, Jay Phillips wrote:

> I=92d prefer to see reponses to Rob=92s questions on this list. I=92m =
considering a move to Arizona (and would probably take my Legacy J ). =
I=92ve been wondering about the tax implications. I=92ve already