personal property tax on homebuilt aircraft

"Greg Burkhart" wrote in message news:7up1b.224692$YN5.153974@sccrnsc01...
Since I'm not a homebuilder (yet?), I don't have personal experience with
the MN registration of homebuilts. Looking at that site, it does look like
they want the aircraft registered as soon as the first part is shipped into
the state, but I pressume (probably wrongly?!) that it would first be
registered as unairworthy until it was completed.

The "unairworthy" clause seems only to apply to a/c that have been
damaged.

It also sounds like if you
don't pay sales tax when you purchase the parts, you'll have to pay the
sales/use tax or get a credit if you paid the tax to some other state. See:
http://www.dot.state.mn.us/aero/avof.../AirRegApp.pdf

Generally, you only pay state sales tax on mailorder transactions if
you're a resident of the state.


I suppose once it's flying they want you to register it as a
"recreational aircraft" for $25 annually. It'd be nice if a new
aircraft built from "classic" plans such as a Fly Baby or Pietenpol
would qualify for the one-time fee.

I think the aircraft itself would have to be built 50 years ago before it
would qualify as a 'classic'.
From: http://www.dot.state.mn.us/aero/avof...creg/info.html
Definitions: "antique" aircraft means an aircraft constructed by the
original manufacturer on or before December 31, 1945; "classic" aircraft
means an aircraft constructed by the original manufacturer on or after
January 1, 1946, with a first year of life equal to or greater than 50 years
at the time of registration.

That last sentence is so convoluted as to be meaningless.

I am NOT an expert on the MN or IA registration! Check with the state...

ohhhh, yeah. At least they give a name and phone number.