"Jim Weir" wrote in message
...
snip

Another provision is that the aircraft has to be "on exhibition" 12 days a
year
or more. Simply opening the hangar door doesn't cut it; the exhibition
has to
be at some sort of recognized gathering of aircraft. There ARE exceptions
to
this, but in general, you have to display at an advertised airshow or
event of
some sort.

Starting 1 January 2004, you have to have the signature of the "event
coordinator" on your certificate of participation. There is no definition
of
"event coordinator" or "certificate of participation" at this time, but I
suspect that the California Tax department counsel will make some sort of
interpretation before long.

Just be advised...until we get further guidance, get SOMEBODY's signature
on
your paperwork when you go to an airshow if you are intending to use the
tax
exemption on your aircraft.

I've suggested to the EAA that until we get firm guidance that the
sponsors of
any airshow or gathering designate the pilot of the aircraft a "deputy
event
coordinator" upon registration of the aircraft at the airshow.

Sounds like all we need is EAA to coordinate some standard wording on the
registration forms used at the events. Something like "Registration and
Certificate of Participation" and have it signed by a "coordinator"
(Volunteer at the reg booth), in duplicate of course. One for their records
and one for yours.

Don't know what EEA guidelines are for retaining reg forms, but it wouldn't
hurt an audit if you could point to the address on the form and they can
confirm it with the event sponsor.

Gerry