Actually, this specific question has not been flogged. My question is can
you purchase an aircraft in California, have it delivered by the broker to
Oregon, and 91 days later bring it back into California without sales/use
tax being levied? My issue surrounds the fact that the aircraft is already
in the state that I want to eventually bring it back into.

In reading some material, I believe I have found the answer:

"(b) Shipments Outside the State--When Sales Tax Does Not Apply. Sales tax
does not apply when the property pursuant to the contact of sale, is
required to be shipped and is shipped to a point outside this state by the
retailer, by means of:

1. Facilities operated by the retailer or

2. ..."

So, my understanding is that as long as the broker actually does the
delivery outside of California, then I'm clear of the sales tax. Then just
need to keep it outside the state for 90 days and fly it every so often then
I'm clear of the use tax.

Of course, I'll be talking to a tax advisor on this, but wanted some input
from all the great folks on the group.

I really like your idea about overhauling out of state. Very creative!
Thanks!

r.



wrote in message
...
If you look in the archives you will see this subject flogged
repeatedly. The biggest issue is how to prove the aircraft was outside
California---hangar bills, fuel receipts, etc. all help your situation.

But if you are going to be 3 months without your shiny new toy anyway,
why not use it as an opportunity? Buy a great plane with a run-out
engine and overhaul out of state. It's not quite the same as having the
state pay for part of your overhaul, but the net result is similar.