AH, I didn't realize the plane you wanted was already in California.

If you are a state resident and you buy a plane in the same state, they
will levy the use tax, even if you decide to keep it on the moon for 91
days. At least that's how it was explained to me. (I also bought a
plane in CA while living here.)

If you wanted to get sneaky you could have a friend in Oregon or Nevada
buy the plane for you, I guess. Remember to make sure you would
actually save money doing all this---when I calculated the costs of
keeping the plane at a remote airport and going to visit it
occasionally, the benefits lost their appeal rather quickly. But then
my plane wasn't that expensive.


Rob Thomas wrote:
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