Sales and Use Tax Depending on where your aircraft is delivered and/or based, you could be liable to pay sales and/or use tax. Sales tax exposure can legally be reduced with appropriate planning and/or commercial operation of the aircraft by the holder of an FAA Air Carrier Certificate.

In most cases, the firm will arrange for formal delivery of the aircraft to take place in a state where there is no sales tax. This will typically involve pre-delivery travel to the chosen destination in order that representatives of the manufacturer may deliver actual possession of the aircraft to the buyer’s crew and flight department personnel. The transaction will be formally documented and any legal or technical issues will be resolved on the spot. When the crew is satisfied that all technical or maintenance items are resolved, an aircraft acceptance flight is performed with all aboard. Usually, the event is the culmination of several months or years of pre-delivery preparation. Our firm can represent you and your company, at all phases of this process to ensure that are no “last minute problems” at delivery. Should a sales or use tax issue arise afterward, the attorneys at Van Dyke & Associates, can aid you in resolving the imposition of an improper sales or use tax.