"Paul Millner" wrote in message
...

What state offers that option, Richard?

Pennsylvania for sure and I believe lots of other states as well -- see the
"exemptions" on the back side of this form for an example:

http://www.revenue.state.pa.us/reven...ue/rev-832.pdf


Basically if you purchase an airplane for the purpose of renting it to
pilots then you are exempt from sales/use tax and instead all the renters
(including yourself) pay perpertual use tax on the fair rental value of the
airplane.

--
Richard Kaplan, CFII

www.flyimc.com