TX or GA Aircraft Tax

[jeffwhip]

I have an interesting story. I bought my RV-10 kit from an individual in Plano, TX 3 years ago and had it delivered to AZ. Fast forward 3 years...I moved to TX. Last summer, my wife and I bought a lot and a hangar with a built-in apartment in GA and moved my RV-10 out there (where I'm presently building when I get out there).

I just reserved a Buno Number with the FAA and received a letter from them asking me to respond and send a "written request describing the aircraft by manufacturer, model and serial number...". I was wondering if I should call my airplane the "Schflitenhoffer Special" and send them a parts list or just call it an RV-10?

Also, will I be required to pay sales tax on my aircraft at some point as a TX resident? How about Georgia if I were to become a GA resident?

Thanks!

[mturnerb]

My understanding is that Texas waives sales tax on aircraft if it is an "occasional sale" - individual to individual would qualify if neither party has a sales tax number.

http://images.jw.com/com/publications/197.pdf

Don't know about Georgia.

[jliltd]

In Texas it even goes further. Regardless if either party has a sales tax number there is no sales tax on an "occasional sale" of an aircraft with the definition of such being where the seller doesn't sell airplanes in their normal course of business. So as long as the individual or company from whom you buy your aircraft from isn't an aircraft broker there is no sales tax. Correspondingly, if you keep your day job but buy and sell aircraft a couple of times a year just to fly something different this too qualifies as an occasional sale in Texas.

[Raymo]

I live near Savannah, GA and pay no taxes on my airplane. Folks 30 minutes north in SC have to pay a hefty property tax on theirs.

[carolsyracuse]

Ray
Don't mean to burst your bubble, but GA has a property tax on aircraft. Perhaps they haven't found you yet probably since you flew after the first of the year. Early in the year they send out a questionnaire. If you have your aircraft in a corporation they may very well find you if you are at a public airport. The airport managers report tail numbers. In which case you will be charged a use tax.

Here is a previous thread discussing this:

http://www.vansairforce.com/communit...t=property+tax

[60av8tor]

Originally Posted by Raymo

I live near Savannah, GA and pay no taxes on my airplane. Folks 30 minutes north in SC have to pay a hefty property tax on theirs.

Yup, what Carol said. Took a couple years, if memory serves, but I eventually got the property tax bill each year.

[guccidude1]

To answer the first question, calling it a flulledinger or an RV-10. My experience was that Registry will require it to be called an RV-10 and the kit number will be you aircraft serial number. If you haven't already, get a bill of sale from Van's for that specific kit number and a bill of sale from any and all previous owners, chain of custody. Good luck, Dan from Reno

[texdog]

If you have a good long term Texas address, keep it registered in Texas, no tax. I don't know what GA. Does on transit aircraft. We have a lot of winter Texans that leave there airplanes here all winter, no tax. The states do buy aircraft registration information also. So a Georgia address, Georgia taxes.

[jeffwhip]

Thanks for all the information!

[Deweyclawson]

Call it a Jeffwhip-10. Put that on the registration and A/W cert. The tax man has no way to question the value as you are the manufacturer. Give it a serial number in accordance with the manufacturer's (you) numbering policy. Your first build, label it serial number 1.

JMHO