On Jan 22, 3:01 pm, wrote:
Hi,
I am in the process of buying a glider from a private owner in
Canada. Will I have to pay any federal import tax or any state sales
tax? The states I am interested in are NJ, NM and FL. Any info
applicable to my purchase would be appreciated.

There's no duty on gliders. Trailers are something else again.

Generally, US and Canada trailer laws are such that it's not an issue,
but that will depend on customs. They may charge duty on the
trailer. Assuming you are buying as a private individual and bringing
it over yourself, there are no special forms, with the possible
exception of the HS-7 (trailer).

You will want to reserve an N-number with the FAA. You will also want
complete logbooks (especially if TC'd) and the export CofA from the
country of manufacture. Without those, you may be limited to
experimental airworthiness.

You will also need a CAA clearance letter, that it is no longer CAA
registered. You will need bills of sale for both glider and trailer,
plus the FAA bill of sale. If you are using commercial transport or
buying it for a club or business, then you will need a broker and
additional forms for crossing.

State rules vary. Expect to pay sales or use tax for the location
recorded with the N-number.

Frank Whiteley