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Old October 15th 05, 05:20 PM
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Default sales/property taxes

cwby-flyer wrote:
In Texas there is no property tax for personal use aircraft & if you
purchase the plane from a private seller or out of state then there's
no sales tax due either :-)


An exception to that is if a Texas resident buys a plane (for personal
use)and brings it home from an out-of-state aircraft dealer/broker who
is selling aircraft as their usual line of business, then you must pay
the state sales/use tax just the same as if you bought the aircraft
from a dealer/broker who is headquartered inside Texas. Also if the
Texas individual buyer also happens to be any kind of sole proprietor
business owner who holds a state sales tax permit (e.g. he might own a
retail store that sells musical instruments or lawn furniture or
whatever) then he owes state sales/use tax on that plane he just
bought, no matter where or from whom he bought it. That really sux.
Some local govts also try to levy an annual property tax on your plane
just like they do your automobile. The City of Addison TX comes to mind
here.