View Single Post
  #9  
Old May 27th 07, 04:50 AM posted to rec.aviation.owning
Douglas Paterson
external usenet poster
 
Posts: 62
Default What determines sale location? (sales/use taxes)

"Douglas Paterson" wrote in message
. ..

One prospective plane I'm looking at is for sale in Connecticut (currently
based there). Connecticut has 6% sales tax that apparently applies to
even "casual and isolated sales" of aircraft


http://www.cga.ct.gov/2005/pub/Chap2...#Sec12-431.htm

I stand corrected (thankfully!): I finally found the actual code (versus
various summations), which states in relevant part, "in case of the purchase
of any ... aircraft other than from ... a retailer of aircraft ... the
receipts therefrom shall not be included in the measure of the sales tax."
It then goes on to say that the CT use tax will apply, but that section
explicitly exempts flyable aircraft leaving the state.

Sales tax issue put to bed. Now, if only the pesky CO use tax would go
away.... I guess I'd rather pay 2.9% than 6%, though!!
--
Doug
"Where am I to go/Now that I've gone too far?" -- Golden Earring, "Twilight
Zone"
(my email is spam-proofed; read the address and make the appropriate change
to contact me)