On 16 Sep 2004 12:17:42 -0700, (James Keane)
wrote:

All,

I am about to purchase an aircraft that currently resides in CA. I am
planning to fly it back to NY and register it in New York. I
understand that there is a 4% sales tax on aircraft registered in New
York, due at the time of purchase.

Is anyone aware of any interesting loopholes to this sales tax law? I
understand that in some states, if the airplane resides in a state
outside of the new registration state for more than 90 days, the new
owner is exempt from sales tax.

Does anyone know if this is applicable to NY, or if there are any
other options I should be considering?

Thanks,
James

In NJ there is an "Occassional Purchase" allowance. If you are
transferring the plane from an individual to another (not a
corporation), and the exchange occurrs out of state you do not need to
pay sales tax. It is contained within the Sales & Use Tax statutes.
It might take some work, but searching the NY laws for a similar
allowance may prove fruitful.

HTH.
z