Importing an N reg to the states

[Colin 182]

hi, I own a C182 N reg which I bought from a dealer in the uk. Its always been on the same N reg. I am now considering getting in brought across to Florida as I'm doing more and more flying here, I'm here for about 4 months of the year.

My question is will I be due sales tax or any other tax if I bring it to Florida. (Via a Ferry flight) I am not a US citizen because of this the plane is owned by a trust which is based in the uk and I would likely keep the plane with the trust.

Not sure if this has come up before but your imput would be good to here,

Thanks

Colin.

 

[BenZwebner]

hi, I own a C182 N reg which I bought from a dealer in the uk. Its always been on the same N reg. I am now considering getting in brought across to Florida as I'm doing more and more flying here, I'm here for about 4 months of the year.

My question is will I be due sales tax or any other tax if I bring it to Florida. (Via a Ferry flight) I am not a US citizen because of this the plane is owned by a trust which is based in the uk and I would likely keep the plane with the trust.

Not sure if this has come up before but your imput would be good to here,

Thanks

Colin.

Hi Colin,

I'm not sure this would be considered as importing. Was the aircraft "Exported" when it crossed to the UK in the first place? In my experience if the aircraft is exported it loses its N registry.

 

[Colin 182]

Hi Ben,

It was imported to the Uk via Denmark as Denmark had zero tax on new aircraft. Denmark is part of Europe so this allowed me to get the aircraft into the UK without paying 20% tax. This has now changed. In Europe you have the option of keeping an aircraft of an N reg. As long as you abide by the FAA regs. You do need a FAA PPL to fly outwith the UK.

Although the ownership would not change, I'm not sure if I would be due sales tax?

 

[BenZwebner]

Hi Ben,

It was imported to the Uk via Denmark as Denmark had zero tax on new aircraft. Denmark is part of Europe so this allowed me to get the aircraft into the UK without paying 20% tax. This has now changed. In Europe you have the option of keeping an aircraft of an N reg. As long as you abide by the FAA regs. You do need a FAA PPL to fly outwith the UK.

Although the ownership would not change, I'm not sure if I would be due sales tax?

I will check around. I know somone who works with general aviation and aircraft ownership taxes.

 

[JHW]

In US vernacular you won't be "importing" the airplane to the USA in the normal use of the word. The N-reg airplane is already of the US. What you're facing is a state issue, the same as if I moved my plane from another state to Florida. You need to consult with a tax attorney familiar with Florida law.

 

[wabower]

The sale took place long ago, the plane was not in FL when it happened, so no sales tax can be levied. The use tax, however (both taxes are typically part of the same statute) might be applied if the plane is based in FL. But since you're only using it part of the year in the US, you might be able to store it in a tax-free state while you're away and avoid taxation. You will obviously want to know all the implications, most of which can best be obtained from a knowledgeable aircraft specialist attorney that practices in FL. Lou Meiners heads a group called Advocate Consulting that is savvy about this stuff. Check their website.

 

[Henning]

If you are already N tail, there is no importing to do. Just fly the plane, someone may send you a bill for use tax, more likely not.

 

[Fearless Tower]

If you are already N tail, there is no importing to do. Just fly the plane, someone may send you a bill for use tax, more likely not.

Agree with the more likely not. Most state tax agencies get their info from FAA records. Since you wouldn't be changing ownership, the N-number would not get flagged as a recent sals requiring use tax.

 

[bnt83]

There is more than meets the eye here. It may be N registered, but does it actually have a valid FAA issued airworthiness certificate?

I can register anything I want because the registration branch has no requirements for proof of anything.

 

[Henning]

There is more than meets the eye here. It may be N registered, but does it actually have a valid FAA issued airworthiness certificate?

I can register anything I want because the registration branch has no requirements for proof of anything.

If it has an N#, it will have full US documentation. This is common throughout the world.

 

[AdamZ]

I would consult an aviation tax expert, I'm sure they are out there, perhaps Ben or Wayne knows one or AOPA. the answer my indeed seem obvious but when it comes to taxes obvious and logic my not play a role.

 

[wabower]

The taxing authorities also obtain records of hangar and tie-down leases and monitor FBOs for activity. Some of the people sitting by the airport fence aren't there to gaze upon the wonders of flight, they're writing down tail numbers to see if they can squeeze more blood out of the turnip who owns the plane.

I got a tax bill last year for a hangar lease and plane that I sold prior to 2000 but the records at the county had not been updated until they ran a new search last year.

Agree with the more likely not. Most state tax agencies get their info from FAA records. Since you wouldn't be changing ownership, the N-number would not get flagged as a recent sals requiring use tax.