Capital Gain/Loss when Selling Gliders?

I searched in RAS and didn't find anything about taxes.

I live in a state where they have sales tax on aircraft and when buying a glider for tens of thousands of dollars this can be a major impact. Maybe I need to move to Delaware and incorporate!

Sales tax aside, what about capital gain or loss when selling a glider? This certainly applies to personal property (i.e. your home). Does it apply to a $100K glider or is an aircraft more like an automobile? If I sell it for more, then do I have to declare the capital gain? Conversely, it is more likely that I will sell it for less so can I claim a capital loss? Or is this only is the aircraft is related to a business?

So many questions. Expiring minds want to know.

Thanks, John