Sales or use tax on an aircraft purchase can really affect the bottom line of a business. Generally, one should assume that either sales or use tax is going to apply to an aircraft purchase. That said, there are many ways to plan around both sales and use tax on aircraft purchases. In any state in which you’re going to take delivery of an aircraft that may not be where the aircraft is based, you want to take a look for what’s commonly referred to in the industry as a fly away exemption. Which may absolve you of the need to pay sales tax, but that’s not the final answer, because then you need to be prepared to have an exemption for the use tax in the state in which the aircraft is based. There are a few states such as Massachusetts where there’s simply no sales or use tax on aircraft, and it’s not something you need to worry about. This issue like so many in the laws inherently local.