2020-2024 Form

Instructions and help about Sales And Use Tax On Aircraft Information For Owne

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 but 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 attacks 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 or use tax in their first state or on the difference in the tax rate that they paid if they move from a state that has a six percent tax and the newly located state for example moving to texas that has an eight