I am not a tax expert but based on my research when I bought my plane...

The rules in Illinois changed last June for buyers in Illinois. Use tax is
now due from the BUYER when it wasn't before.

I am not aware of any sales or use tax implications for the seller, ever,
anywhere.

Call AOPA. You are a member, aren't you?

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Travis
"Nathan Young" wrote in message
...
Hello. I live in Illinois. I am in the process of selling my
Cherokee 180. Does anyone know if there are sales tax implications
for the seller? Does it matter if I sell the plane in-state,
out-of-state, or to a corporation?

When I purchased, I bought the plane from an individual who lived in
Illinois (and based the plane here), so no sales tax was due.

Thanks,
Nathan