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Jay: This is a comprehensive state summary of taxes including AZ prepared by Conklin for the state of MN. 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. 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.
From 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’d prefer to see reponses to Rob’s questions on this list. I’m considering a move to Arizona (and would probably take my Legacy J ). I’ve been wondering about the tax implications. I’ve already
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