Ron Wanttaja wrote in message . ..
.....
Builders of homebuilt don't escape the trap...they have to list an
estimated value at the time they first register the airplane. They are
allowed to deduct any state sales taxes paid on parts from the Use Tax they
owe.
......

Interesting that SD is similar to WA (no income taxes - just sales/use) but
they tax home planes on the gross receipt - including on parts for which sales
taxes were paid. Wonder if that is legal?