snip
: Even here in liberal Massachusetts,
: sales of airplanes are exempt from sales/use tax.

: Seems hard to believe, but I'll take your word for it. However, the
: above discussion is about annual personal property tax, NOT one-time
: sales or use tax.

Yup, you can believe it. No sales/use tax on purchase of aircraft, parts,
repairs, etc, etc. The only state fee left is annual "registration", which
runs about $250 based on gross weight, class, and engine type (turbine or
piston). The fee goes higher for larger aircraft than your typical 172.

--
Aaron Coolidge