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Date: Tue, 02 Nov 2010 15:35:51 -0400
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Subject: Aircraft Taxes
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Lots of good info on aircraft taxes.  However, there are multiple taxes th=
at we should b concerned about.

1)  Initial tax (my words).  This is tax paid when you acquire an aircraft=
.  Sometimes it is called sales tax and sometimes it is called use tax, I=
 think.  I do know that if you buy a $100,000 airplane in another state an=
d pay sales tax there, own it for decades and move to California, you have=
 to pay a tax equal to California sales tax less any tax you might have pa=
id way back when.  My friend with a Luscombe that he owned for thirty year=
s cannot afford to bring his airplane back to California because of this,=
  But some states have exemptions.  Colorado exempted aircraft that were=
 "assembled from parts", i.e. kitplanes, at least for the initial owner.=
  This was done in an attempt to entice aircraft manufacturers to relocate=
 to Colorado and the homebuilders benefitted from this.  Sales tax in Ariz=
ona, if applied to a $100K Lancair, would cost more than painting my aircr=
aft, and we know how much *that* costs.

2) Yearly tax.  California called this "use tax".  Arizona calls this a re=
gistration fee.  I'm not too concerned about this in Arizona because it is=
 1/2 percent of value (half of California's annual fee) and I think homebu=
ilts get a break.

I'll call the state, give them the name of a random guy on this list (just=
 kidding, folks) and report back with what I find out.  My info will be li=
mited to initial registration of a plane built in Arizona, so it will be=
 of limited interest.

- Rob Wolf


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<font color=3D'black' size=3D'2' face=3D'arial'>
<div>Lots of good info on aircraft taxes.&nbsp; However, there are multipl=
e taxes that we should b concerned about.</div>


<div>&nbsp;</div>


<div>1)&nbsp; Initial tax (my words).&nbsp; This is tax paid when you acqu=
ire an aircraft.&nbsp; Sometimes it is called sales tax and sometimes it=
 is called use tax, I think.&nbsp; I do know that if you buy a $100,000 ai=
rplane in another state and pay sales tax there, own it for decades and mo=
ve to California, you have to pay a tax equal to California sales tax less=
 any tax you might have paid way back when.&nbsp; My friend with a Luscomb=
e that he owned for thirty years cannot afford to bring his airplane back=
 to California because of this,&nbsp; But some states have exemptions.&nbs=
p; Colorado exempted aircraft that were "assembled from parts", i.e. kitpl=
anes, at least for the initial owner.&nbsp; This was done in an attempt to=
 entice aircraft manufacturers to relocate to Colorado and the homebuilder=
s benefitted from this.&nbsp; Sales tax in Arizona, if applied to a $100K=
 Lancair,&nbsp;would cost more than painting my aircraft, and we know how=
 much *that* costs.</div>


<div>&nbsp;</div>


<div>2) Yearly tax.&nbsp; California called this "use tax".&nbsp; Arizona=
 calls this a registration fee.&nbsp; I'm not too concerned about this in=
 Arizona because it is 1/2 percent of value (half of California's annual=
 fee) and I think homebuilts get a break.</div>


<div>&nbsp;</div>


<div>I'll call the state, give them the name of a random guy on this list=
 (just kidding, folks) and report back with what I find out.&nbsp; My info=
 will be limited to initial registration of a plane built in Arizona, so=
 it will be of limited interest.</div>


<div>&nbsp;</div>


<div>- Rob Wolf</div>


<div>&nbsp;</div>


<div><br>
<br>
&nbsp;</div>


<div style=3D"CLEAR: both"></div>
</font>

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