Aircraft purchasers can easily avoid sales tax by closing their sale in the proper jurisdiction. However use tax will generally be imposed where the aircraft is based absent proper planning. There may be multiple state and local use and property taxes imposed on aircraft that travel outside their base state.

Aircraft operators can control liability exposure through ownership structures, contractual agreements, insurance, and insuring compliance with FAA regulations. How you plan for liability protection will often provide protection for key corporate and personal assets.

Designing and implementing tax efficient aircraft acquisition and operational programs. Objectives – Maximize Income Tax Savings and Minimize Sales Use Tax Expense.