In the airline business, they go to great lengths to avoid taxes of any sort. What my airline has done in the past is to fly the aircraft, will the Boeing sales people and the company purchasing people and of course the attorneys, and a few execs, out over international waters, where the transaction is completed. Not exactly sure what taxes they avoid, possibly sales taxes, others, I'm not sure about, but you can bet the lawyers stayed up and burned the midnite oil figuring this one out.
In Georgia, if you purchase from an out of state dealer, broker, etc, and paid a sales tax where you bought the airplane, you only pay the difference when you bring it in GA. If you bought in LA and paid 4% and your county in GA taxes at 7%, then you owe GA 3% when you get it home. Funny, they don't refund if you paid more tax out of state than you would at home!
Charles
