On Sun, 9 Dec 2007 23:36:34 -0800 (PST), Andrew Sarangan
wrote:

How is this possible? Both Massachusetts and Maine have 5% use tax. If
he is a resident of MA, then he has already paid his sales tax to MA.
Regardless of where his residency is, how could ME ask for that same
tax? If he is from a state where there are no sales tax, then I could
see a point to this argument.

MA does not have a sales tax on aircraft, they have an annual
registration fee instead.

Regardless, I live in MA, if I want to spend 21+ days in various
locations in ME (hotel, B&B, camping, whatever) in the course of a
calendar year as a tourist they expect me to pay use tax on the
aircraft I use to go there? I'm reallly having a hard time seeing the
legal basis. The aircraft isn't based in Maine, I don't live there,
don't own property there, and I don't spend (181?) days a year there
to be considered a resident by what I understand is a normal standard,
so what is the legal basis for this (other than what appears to be a
defective state law)? Hell, I bet someone with money and time could
get it struck down under equal protection, let us know when you start
sending tax bills to out of state car owners and trucking companies
that log more than 20 days/year through the toll booths (on top of the
registration fee they already likely charge out of state trucks).