Sorry, I should have been more specific. The buyer (me) lives in AZ and will keep the aircraft in a hanger in AZ. Not sure if it makes any difference, but the aircraft will only be used for pleasure and not for business. If I understand the tax code correctly, I don't have to pay any sales tax or use tax if I buy an aircraft from a private individual in a state which has no sales tax or fly-away exemption, since I live in AZ which has use tax exemption for casual sales. Just want to make sure if that's correct. Thanks!