In New Jersey, the tax collector hit us up within 2 months. The letter wasn't
exactly friendly. They wanted to know why we didn't pay the tax already....
First they didn't believe the price paid for the 1-26, and we had to show proof
of purchase, copies of checks front and back.....

Then we had to send in a check, and appeal the bill afterwards. After many
phone calls and letters, we received a Refund. It seems that the tax code is
vague.

We felt that since planes are registered at a Federal level, the question of
States being able to tax a Federal transaction comes into play. Lastly, we
purchased the glider from a club, Non Profit Org....and all that, so there was
another point in our favor.

Good luck.

Douglas