Marco Leon wrote:

http://www.nysscpa.org/cpajournal/20...ntials/p38.htm

I came across this interesting article on use taxes and sales taxes in New
York. While it does not mention aircraft purchases specifically, I would
imagine it would be covered under "goods and services."

Man, if NY really wanted to bust your chops, they can charge you use taxes
on all your internet purchases where you didn't pay a tax! Very interesting
read (for a New Yorker).

Hell, most states are doing this already.

For example, NC:

http://www.dor.state.nc.us/taxes/sales/use.html