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You are here: Home / Aircraft State and Local Tax / Sales & Use Taxes

Overlooked & Misunderstood – The Basics of State Aircraft Taxes

By: Letisha D. Bivins

State taxes are often overlooked in general aviation. Whether you use your plane for business or just for personal pleasure, there are state taxes that may apply to your plane in one or more forms. Forty-four states impose sales and use tax on planes. In addition, 42 states impose annual personal property tax and/or registration tax on planes.

I often hear, “I took delivery in Oregon,

 » Read more about: Overlooked & Misunderstood – The Basics of State Aircraft Taxes  »

Filed Under: Aircraft Operations & Law, Aircraft Operations & Law Tax Tips, Aircraft State and Local Tax, Aircraft State and Local Tax Tips, LowerLeft, Sales & Use Taxes, Tax Planning Tagged With: #salestax, #tax, aviation

Business Flying and Taxes: How do Sales and Use Taxes Apply to an Aircraft Purchase?

During past budget shortfalls, aircraft have been the target of securing additional revenues through the aggressive collection of sales, use, and property tax.

The portability of aircraft can make it easy to avoid sales tax on the purchase by closing in a jurisdiction with little or no tax, or an applicable exemption, but that is only the first step. Use tax generally becomes a significant hurdle in the state or states in which the aircraft is based.

 » Read more about: Business Flying and Taxes: How do Sales and Use Taxes Apply to an Aircraft Purchase?  »

Filed Under: Aircraft Operations & Law, Aircraft State and Local Tax, Aircraft State and Local Tax Tips, Sales & Use Taxes, Tax Planning

Updates and Emerging Issues in Aircraft Sales Use Tax

Suzanne Meiners-Levy provides a comprehensive presentation on current Updates and Emerging Issues in Aircraft Sales Use Tax.

 » Read more about: Updates and Emerging Issues in Aircraft Sales Use Tax  »

Filed Under: Sales & Use Taxes

PROPOSED LIMITATION OF ILLINOIS COMMON CARRIER TAX EXEMPTION

On April 12, 2013, the Illinois Senate passed SB2326, which at the time of this writing is now being considered by the Revenue and Finance Committee of the Illinois House.  Included in the bill is a significant change to the Illinois Common Carrier Tax Exemption (referred to as Illinois “Rolling Stock”) that should be of significant concern to the general aviation community.  The change would directly affect the following Illinois taxes: Use Tax; Service Use Tax;

 » Read more about: PROPOSED LIMITATION OF ILLINOIS COMMON CARRIER TAX EXEMPTION  »

Filed Under: Aircraft State and Local Tax, Front Page, Sales & Use Taxes Tagged With: aircraft sales tax, aircraft use tax, rolling stock exemption, Sales tax exemption, Use tax exemption

STATE TAX DEPARTMENTS CHASE TRANSIENT AIRCRAFT FOR NEW SALES TAX REVENUE

Sales & Use Taxes, State and Local Taxation

Filed Under: Aircraft State and Local Tax, Sales & Use Taxes Tagged With: apportionment, nexus, sales tax, state and local taxes, use tax

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Corporate Jet Investor Town Hall – Finance, Tax and All That Jazz (Webinar Replay)

View a replay of the town hall by clicking the video above, or following the link here.

As you know, these are unprecedented times for business aviation. We invite you to join the Corporate Jet Investor Town Hall as a way of staying connected and informed during this period.

Moderated by Alasdair Whyte, co-founder Corporate Jet Investor, each week CJI will tackle a different issue or topic through the knowledge of as many expert participants as possible.

 » Read more about: Corporate Jet Investor Town Hall – Finance, Tax and All That Jazz (Webinar Replay)  »

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Advocate Consulting Legal Group, PLLC. 3555 Kraft Rd. Suite 240 Naples, FL 34105 and 1300 N. Westshore Blvd. Suite 220 Tampa, FL 33607. Suzanne Meiners-Levy, Esq. (239) 213-0066. Tax Disclosure. We inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under federal tax laws, specifically including the Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein. Privacy Policy. Terms of Use.