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I am an aircraft owner moving an aircraft that I own from another state. Am I liable for use tax?



Aircraft may very well be operated and owned in one state, and then later moved to a new state, and the applicability of use tax upon that move is a state specific question, one that any aircraft owner should be thinking about before they relocate their aircraft. Exposure to use tax in the newly located state is a matter of some state law, that is California and Florida have periods of time whereas, so long as the aircraft was purchased for, and used outside of the state for at least six months or a year, depending on the law, you would not have exposure to tax. But one should generally assume if they’re relocating the aircraft to a tax in which there is a sales or use tax for aircraft, that they may have liability either on the full purchase price if they didn’t initially pay sales and use tax in the first state, or on the difference in the tax rate that they paid if they move from a state that has a 6% tax, and the newly located state. For example, moving to Texas that has an 8.5% tax, so even if you pay purchase price tax, you may have liability for that additional 2.5% of the purchase price absent other planning efforts to meet an exemption from the continued use tax on the aircraft.

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