Andy wrote:


The law appears to me to be ambiguous so my guess is it may be a
judgement call. Here is the exact language.

"“AIRCRAFT.” “Aircraft” means any contrivance designed for powered
navigation in the air, except a rocket or a missile. “Aircraft”
includes an airframe or a fuselage even without an engine."

Could it be less clear? Powered, but without an engine (and maybe
without wings). I guess they mean what was it originally DESIGNED to
do? Motor gliders are taxable I guess. I am really glad to hear that
any missiles I might want to buy won't be subject to tax. I can see
the headlines now: "California Tax Break for Terrorists!"

I can't find anywhere in the regulations that used sales are exempted.
It appears that the intent of the law is to collect taxes on new
property bought from out of state or from resellers not licensed to
collect sales tax, so it wouldn't surprise me if they don't go after
used sales. Just don't blame me if you get a tax bill.

9B


California Revenue and Taxation Code section 6274 says:

"Aircraft" means any contrivance designed for powered navigation in the
air except a rocket or missile.

This language is at
http://www.leginfo.ca.gov/cgi-bin/di...file=6271-6277

The second sentence you quote is included in the regulations, but not in
the statute. The regulations cannot expand the scope of the statute. I
believe the second sentence just means you can't escape tax by removing
the engine from a powered plane.

I have bought 4 used non-powered gliders in California, and have never
heard anything from the state about use tax.