Sales Tax and Delivery

Agreed Don. I was just wondering if anyone in the group had done this
before. It would be easier if I could look for an aircraft around my area
and have it delivered to Oregon, but if this is going to cause problems, I
can just start looking out-of-state to begin with.

Just curious to see if anyone else on the group had done this before. In
reading some past posts, it looks like the contract must also be executed
outside of California as well.

r.

"Don Tuite" wrote in message
...
On Tue, 02 Mar 2004 18:52:04 GMT, "Rob Thomas"
wrote:

I'm curious if anyone has ever done this:

Purchase a used aircraft in California (my state of residency) and have
it
delivered by the dealer to Oregon. There it will stay for 91 days and be
flown on occasion, then brought back down into California.

My real question here is "if I buy the aircraft in California and have it
delivered to Oregon, in what state does my ownership begin?" The tax law
is
clear that as soon as I bring the aircraft into California, then I may be
subject to use tax. So, is it my aircraft when I make the purchase in
California, or when I receive the aircraft in Oregon?

Save yourself some grief and ask the county assessor beforehand. I
don't expect you'll like what you hear, but then you'll have something
explicit to discuss with your lawyer before you make the purchase.

Don