They most certainly do. Within a couple of month of registering, you will get a letter saying tax is due, asking you to either pay or prove that you already have. If it is outside the state and hasn't entered the state, then no tax will be due until or unless it enters the state in the first 6 months it is owned by the Current entity. In fact, any plane that enters the state within the first 6 months of ownership by the current entity owes 6% use tax to the extent that exceeds the rate paid in the state of ownership.