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jrdial(at)hal-pc.org
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 Posted: Mon May 07, 2007 7:27 am Post subject: Texas Sales Tax Experimental Acft. |
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I do not know if this is going on in other states but the state of Texas is sending out sales/use tax notices on Experimental homebuilt aircraft. Has anybody else run into this and how does the law apply on this. My plane has been registered for several years but they are evidently searching FAA data bases and trying to collect sales tax as if the plane was bought from another person or they want tax on the materials used in the construction of the plane. The guy I talked to indicated they want tax on the value of the plane which means you would be paying tax on your own labor?
If anybody else has addressed this I would appreciate how you handled it and what the law requires.
DO NOT ARCHIVE
[quote][b]
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Bruce(at)glasair.org
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| Posted: Mon May 07, 2007 7:58 am Post subject: Texas Sales Tax Experimental Acft. |
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Seek out the advice of a tax attorney, most states have statute of limitation laws.
Bruce
www.glasair.org
[quote]
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n616tb(at)btsapps.com
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| Posted: Mon May 07, 2007 8:05 am Post subject: Texas Sales Tax Experimental Acft. |
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I wonder what will happen with one that was built and registered in Oregon and then recently changed it’s registration to Texas.
Tim
From: owner-rv-list-server(at)matronics.com [mailto:owner-rv-list-server(at)matronics.com] On Behalf Of J. R. Dial
Sent: Monday, May 07, 2007 10:27 AM
To: RV-List
Subject: Texas Sales Tax Experimental Acft.
I do not know if this is going on in other states but the state of Texas is sending out sales/use tax notices on Experimental homebuilt aircraft. Has anybody else run into this and how does the law apply on this. My plane has been registered for several years but they are evidently searching FAA data bases and trying to collect sales tax as if the plane was bought from another person or they want tax on the materials used in the construction of the plane. The guy I talked to indicated they want tax on the value of the plane which means you would be paying tax on your own labor?
If anybody else has addressed this I would appreciate how you handled it and what the law requires.
DO NOT ARCHIVE | Quote: | | http://www.matronics.com/Navigator?RV-List |
01234
[quote][b]
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jpl(at)showpage.org
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| Posted: Mon May 07, 2007 8:09 am Post subject: Texas Sales Tax Experimental Acft. |
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As I understand it --
They want tax on the stuff you bought mail order. Minnesota does this. Theoretically anything I buy mail order I'm supposed to voluntarily pay use tax on it. No one does this, of course, but the state can go after you for the big stuff because it's worth their while.
If you have receipts for any of the bits showing you paid sales taxes on any of it, you can use that to whittle down the amount of tax Texas will charge you. Maybe you bought some radios at Oshgosh, for instance.
Remember that the cost of the airplane is:
Cost of kit
+ cost of engine
+ cost of all those radios
+ cost of paint etc
Market value of the airplane is rarely a huge amount more than the cost to build it.
-Joe
On May 7, 2007, at 10:26 AM, J. R. Dial wrote:
[quote]
I do not know if this is going on in other states but the state of Texas is sending out sales/use tax notices on Experimental homebuilt aircraft. Has anybody else run into this and how does the law apply on this. My plane has been registered for several years but they are evidently searching FAA data bases and trying to collect sales tax as if the plane was bought from another person or they want tax on the materials used in the construction of the plane. The guy I talked to indicated they want tax on the value of the plane which means you would be paying tax on your own labor?
If anybody else has addressed this I would appreciate how you handled it and what the law requires.
[b]
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pitts_pilot(at)bellsouth.
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| Posted: Mon May 07, 2007 8:22 am Post subject: Texas Sales Tax Experimental Acft. |
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This seems to be normal in a number of states. I'm in FL and they do the same thing here. I do not plan on registering my plane as an RV-10 just for this reason. It'll be a Walters Express or some other non-descriptive title. I also plan on sending the State of FL some sum of dollars for sales tax before I register the plane with the FAA.
Also be sure you know the difference between reserving an "N number" and "registration". Most states will cull the FAA database for recent resistrations, not a reservation. The other way states get info to charge sales tax is from the bill of lading used by shippers when they enter the state. The rotten B******S want to be able to force internet sales companies to send them the cost of an item when they sell it. FL law says if the company has an outlet in the state, then it must collect sales tax, even if it's purchased outside the state and shipped in.
My big beef is that the states get multiple tax hits for used stuff, such as when you sell a car. They already collected the tax when the car was bought new. Multiple taxation at it's finest.
Linn
J. R. Dial wrote:
[quote] <![endif]--> Clean Clean DocumentEmail MicrosoftInternetExplorer4 <![endif]--> st1\:*{behavior:url(#default#ieooui) } <![endif]--> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-parent:""; mso-padding-alt:0in 5.4pt 0in 5.4pt; mso-para-margin:0in; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman";} <![endif]-->
I do not know if this is going on in other states but the state of Texas is sending out sales/use tax notices on Experimental homebuilt aircraft. Has anybody else run into this and how does the law apply on this. My plane has been registered for several years but they are evidently searching FAA data bases and trying to collect sales tax as if the plane was bought from another person or they want tax on the materials used in the construction of the plane. The guy I talked to indicated they want tax on the value of the plane which means you would be paying tax on your own labor?
If anybody else has addressed this I would appreciate how you handled it and what the law requires.
DO NOT ARCHIVE
[b]
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Bruce(at)glasair.org
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| Posted: Mon May 07, 2007 8:32 am Post subject: Texas Sales Tax Experimental Acft. |
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Tax collectors have been know to use heavy handed and unlawful tactics before. My policy, and I've fought a few battles, is not to provide ANY information to the enemy. Tell them you're not subject to the tax, put the burden of proving you are on them, appeal any ruling up the chain of the taxing agency all the way to the courts, if necessary.
If we all did this, they would soon tire and find some other complacent citizen to plunder.
Bruce
www.glasair.org
[quote]
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pitts_pilot(at)bellsouth.
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| Posted: Mon May 07, 2007 8:33 am Post subject: Texas Sales Tax Experimental Acft. |
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Tim Bryan wrote:
| Quote: | v\:* {behavior:url(#default#VML);} o\:* {behavior:url(#default#VML);} w\:* {behavior:url(#default#VML);} .shape {behavior:url(#default#VML);} <![endif]--> st1\:*{behavior:url(#default#ieooui) } <![endif]-->
I wonder what will happen with one that was built and registered in Oregon and then recently changed it’s registration to Texas.
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I believe it'll show up as a 'new' registration, even if it's just an address change. You may be asked top prove that sales tax has been paid elsewhere, or that you owned the plane prior to the move. These guys aren't stupid. Lazy mostly, but not stupid.
In reference to any airplane, they can take the model name and do an internet search and find some comparable values for asking price. This gives them some clue as to the value, but since asking price isn't sales price, they won't nail you for the full amount. When you go register a used car, they'll use a NADA guide to compare your sales price Vs. the book price to determine if you 'fudged' the sales price. Same for airplanes. If the search doesn't come up with a match, then they don't have any clue what the real cost of the airplane is. YMMV depending on what state you live in. I don't know what Delaware does with sales tax, but it may be $$$ ahead to register your airplane in a delaware corp. Maybe someone else can comment.
Linn
[quote]
Tim
From: owner-rv-list-server(at)matronics.com (owner-rv-list-server(at)matronics.com) [mailto:owner-rv-list-server(at)matronics.com (owner-rv-list-server(at)matronics.com)] On Behalf Of J. R. Dial
Sent: Monday, May 07, 2007 10:27 AM
To: RV-List
Subject: Texas Sales Tax Experimental Acft.
I do not know if this is going on in other states but the state of Texas is sending out sales/use tax notices on Experimental homebuilt aircraft. Has anybody else run into this and how does the law apply on this. My plane has been registered for several years but they are evidently searching FAA data bases and trying to collect sales tax as if the plane was bought from another person or they want tax on the materials used in the construction of the plane. The guy I talked to indicated they want tax on the value of the plane which means you would be paying tax on your own labor?
If anybody else has addressed this I would appreciate how you handled it and what the law requires.
DO NOT ARCHIVE [b]
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recapen(at)earthlink.net
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| Posted: Mon May 07, 2007 9:04 am Post subject: Texas Sales Tax Experimental Acft. |
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Delaware does not have a Sales or Use tax
Ralph Capen
RV6AQB N822AR (at) N06 (Laurel, DE) Finishing?!
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rleffler
Joined: 05 Nov 2006
Posts: 680
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| Posted: Mon May 07, 2007 9:27 am Post subject: Texas Sales Tax Experimental Acft. |
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| Quote: | I don't know what Delaware does with sales tax,
but it may be $$$ ahead to register your airplane in a >delaware corp.
|
Don't do this in Ohio and I suspect other states are similiar. Ohio doesn't care where the plane is registered. If they prove it's in Ohio most of the time, as in just using Delaware as a tax shelter, it will get taxed anyways. If you are paying local hangar or tie down fees, there is no way out.
| Quote: |
From: linn Walters <pitts_pilot(at)bellsouth.net>
Date: 2007/05/07 Mon AM 11:33:49 EST
To: rv-list(at)matronics.com
Subject: Re: Texas Sales Tax Experimental Acft.
Tim Bryan wrote:
> I wonder what will happen with one that was built and registered in
> Oregon and then recently changed it's registration to Texas.
>
I believe it'll show up as a 'new' registration, even if it's just an
address change. You may be asked top prove that sales tax has been paid
elsewhere, or that you owned the plane prior to the move. These guys
aren't stupid. Lazy mostly, but not stupid.
In reference to any airplane, they can take the model name and do an
internet search and find some comparable values for asking price. This
gives them some clue as to the value, but since asking price isn't sales
price, they won't nail you for the full amount. When you go register a
used car, they'll use a NADA guide to compare your sales price Vs. the
book price to determine if you 'fudged' the sales price. Same for
airplanes. If the search doesn't come up with a match, then they don't
have any clue what the real cost of the airplane is. YMMV depending on
what state you live in. I don't know what Delaware does with sales tax,
but it may be $$$ ahead to register your airplane in a delaware corp.
Maybe someone else can comment.
Linn
>
>
> Tim
>
>
>
> ------------------------------------------------------------------------
>
> From: owner-rv-list-server(at)matronics.com
> [mailto:owner-rv-list-server(at)matronics.com] On Behalf Of J. R. Dial
> Sent: Monday, May 07, 2007 10:27 AM
> To: RV-List
> Subject: Texas Sales Tax Experimental Acft.
>
>
>
>
>
> I do not know if this is going on in other
> states but the state of Texas is sending out sales/use tax notices on
> Experimental homebuilt aircraft. Has anybody else run into this and
> how does the law apply on this. My plane has been registered for
> several years but they are evidently searching FAA data bases and
> trying to collect sales tax as if the plane was bought from another
> person or they want tax on the materials used in the construction of
> the plane. The guy I talked to indicated they want tax on the value of
> the plane which means you would be paying tax on your own labor?
>
> If anybody else has addressed this I would
> appreciate how you handled it and what the law requires.
>
>
>
> DO NOT ARCHIVE
>
>
>
>
>
>
>
>
>
>
>
|
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Bob Leffler
N410BL - Phase I
http://mykitlog.com/rleffler |
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pitts_pilot(at)bellsouth.
Guest
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| Posted: Mon May 07, 2007 11:00 am Post subject: Texas Sales Tax Experimental Acft. |
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Thanks Ralph!
 A Delaware CO can be had for around $400.
Annual fee is for the registry company is $95.00 and the Delaware tax on a Limited Liability Corp is a flat $200. For the $95.00 they'll forward all your government correspondence to you. Specifically, stuff from the FAA.
In FL we have a 6% sales tax (more in some counties) so for a $100,000 airplane that's $6000. It'll take you almost 20 years to break even with the Delaware Corp.
Food for thought.
Linn
do not archive
Ralph E. Capen wrote:
[quote] [quote]--> RV-List message posted by: "Ralph E. Capen" <recapen(at)earthlink.net> (recapen(at)earthlink.net) Delaware does not have a Sales or Use tax Ralph Capen RV6AQB N822AR (at) N06 (Laurel, DE) Finishing?! --
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recapen(at)earthlink.net
Guest
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| Posted: Mon May 07, 2007 11:43 am Post subject: Texas Sales Tax Experimental Acft. |
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Good news for me - I keep my plane there anyway.....
--
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dmaib@me.com
Joined: 25 Apr 2006
Posts: 455
Location: New Smyrna Beach, Florida
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| Posted: Mon May 07, 2007 4:54 pm Post subject: Texas Sales Tax Experimental Acft. |
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Same in Minnesota.
On May 7, 2007, at 12:25 PM, rvmail(at)thelefflers.com wrote:
| Quote: | I don't know what Delaware does with sales tax,
but it may be $$$ ahead to register your airplane in a >delaware corp.
|
Don't do this in Ohio and I suspect other states are similiar. Ohio
doesn't care where the plane is registered. If they prove it's in
Ohio most of the time, as in just using Delaware as a tax shelter, it
will get taxed anyways. If you are paying local hangar or tie down
fees, there is no way out.
| Quote: |
From: linn Walters <pitts_pilot(at)bellsouth.net>
Date: 2007/05/07 Mon AM 11:33:49 EST
To: rv-list(at)matronics.com
Subject: Re: Texas Sales Tax Experimental Acft.
Tim Bryan wrote:
> I wonder what will happen with one that was built and registered in
> Oregon and then recently changed it's registration to Texas.
>
I believe it'll show up as a 'new' registration, even if it's just an
address change. You may be asked top prove that sales tax has been
paid
elsewhere, or that you owned the plane prior to the move. These guys
aren't stupid. Lazy mostly, but not stupid.
In reference to any airplane, they can take the model name and do an
internet search and find some comparable values for asking price.
This
gives them some clue as to the value, but since asking price isn't
sales
price, they won't nail you for the full amount. When you go
register a
used car, they'll use a NADA guide to compare your sales price Vs. the
book price to determine if you 'fudged' the sales price. Same for
airplanes. If the search doesn't come up with a match, then they
don't
have any clue what the real cost of the airplane is. YMMV
depending on
what state you live in. I don't know what Delaware does with sales
tax,
but it may be $$$ ahead to register your airplane in a delaware corp.
Maybe someone else can comment.
Linn
> Tim
>
> ---------------------------------------------------------------------
> ---
>
> From: owner-rv-list-server(at)matronics.com
> [mailto:owner-rv-list-server(at)matronics.com] On Behalf Of J. R. Dial
> Sent: Monday, May 07, 2007 10:27 AM
> To: RV-List
> Subject: Texas Sales Tax Experimental Acft.
>
> I do not know if this is going on in other
> states but the state of Texas is sending out sales/use tax notices on
> Experimental homebuilt aircraft. Has anybody else run into this and
> how does the law apply on this. My plane has been registered for
> several years but they are evidently searching FAA data bases and
> trying to collect sales tax as if the plane was bought from another
> person or they want tax on the materials used in the construction of
> the plane. The guy I talked to indicated they want tax on the
> value of
> the plane which means you would be paying tax on your own labor?
>
> If anybody else has addressed this I would
> appreciate how you handled it and what the law requires.
>
> DO NOT ARCHIVE
>
|
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David Maib
RV-10 #40559
New Smyrna Beach, FL |
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lsbrv7a(at)yahoo.com
Guest
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| Posted: Mon May 07, 2007 5:27 pm Post subject: Texas Sales Tax Experimental Acft. |
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When I lived in Texas I purchased a Grumman, and found the tax law convoluted. I believe there is a TX web site and a possible reference site on AOPA. In the end, I was not required to pay any tax.
In ID and OK (I consider home) one submits the price of parts and sales tax previously paid. In ID one can pay tax each year on the parts purchased.
"J. R. Dial" <jrdial(at)hal-pc.org> wrote:
[quote] <?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /> st1\:*{behavior:url(#default#ieooui) }
I do not know if this is going on in other states but the state of <?xml:namespace prefix = st1 ns = "urn:schemas-microsoft-com:office:smarttags" />Texas is sending out sales/use tax notices on Experimental homebuilt aircraft. Has anybody else run into this and how does the law apply on this. My plane has been registered for several years but they are evidently searching FAA data bases and trying to collect sales tax as if the plane was bought from another person or they want tax on the materials used in the construction of the plane. The guy I talked to indicated they want tax on the value of the plane which means you would be paying tax on your own labor?
If anybody else has addressed this I would appreciate how you handled it and what the law We won't tell. Get more on [url=http://us.rd.yahoo.com/evt=49980/*http://tv.yahoo.com/collections/265 ]shows you hate to love[/url]
(and love to hate): [url=http://us.rd.yahoo.com/evt=49980/*http://tv.yahoo.com/collections/265 ]Yahoo! TV's Guilty Pleasures list.[/url] [quote][b]
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Kellym
Joined: 10 Jan 2006
Posts: 1705
Location: Sun Lakes AZ
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| Posted: Mon May 07, 2007 6:01 pm Post subject: Texas Sales Tax Experimental Acft. |
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Unless the tax was in place at the time the sale(s) took place, it would
be an unconstitutional retroactive tax. Most state and federal taxes
must be collected within 3 years unless fraud was involved.
Bruce Gray wrote:
[quote] Seek out the advice of a tax attorney, most states have statute of
limitation laws.
Bruce
www.glasair.org
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A&P/IA, EAA Tech Counselor # 5286
KCHD |
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Bruce(at)glasair.org
Guest
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| Posted: Mon May 07, 2007 7:06 pm Post subject: Texas Sales Tax Experimental Acft. |
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And that would be 3 years from the date of purchase of the kit, not the date
of registration.
Bruce
www.glasair.org
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seipel(at)seznam.cz
Guest
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| Posted: Tue May 08, 2007 1:31 am Post subject: Texas Sales Tax Experimental Acft. |
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The sales/use tax in Texas is not new. They may not have been enforcing
it, but it's been on the books for a long time.
PJ Seipel
RV-10 #40032
Bruce Gray wrote:
[quote]
And that would be 3 years from the date of purchase of the kit, not the date
of registration.
Bruce
www.glasair.org
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WGUNN(at)dot.state.tx.us
Guest
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| Posted: Tue May 08, 2007 5:08 am Post subject: Texas Sales Tax Experimental Acft. |
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For Texas aircraft taxes, see the following:
<www.window.state.tx.us> (Texas Comptroller home page) - upper right,
search for *aircraft*. The Google search engine should show
*Aircraft and the Texas Sales and Use Tax (TX 94-168)* dated
March 2006
Bill Gunn, TxDOT Aviation Division
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