hotrod180 wrote:qmdv wrote:Is there personal property tax on airplanes in Montana? Not any in Oregon. Also no sales tax in Oregon. California personal property tax is 1% of value. Oregon registration is $65.00.
FWIW Washington has a "use tax" when you purchase an airplane.
Interestingly it's exactly the same as the county's sales tax rate in which it's collected--
9% in my county.
There's also an annual aircraft registration fee- $65 for SE airplanes,
and no huge penalty if you're late.
The penalty is $100 (http://lawfilesext.leg.wa.gov/biennium/ ... ?cite=2016 c 20 § 5.) or about 600% of the $15 dollar registration fee. The balance of the $65 due each year to WSDOT/Aviation for a SE aircraft is excise tax... It looks like that goes into a different pocket at the Department of Revenue, and I guess comes with different penalty structure. FWIW, it also looks like repeated failure to pay could result in loss of 'privileges' to fly in the State "for up to one year" if a judge so orders. Washington charges no personal property tax on aircraft, so the single $65 fee is what we pay to own the plane. However, every drop of avgas that runs through the pump is taxed at the sales tax rate (6.5% or so), plus most airports charge flowage fees which are included in the tax basis. The aircraft registration fee is pretty low, fee + excise tax is about half of the registration fee (no excise tax) on what I pay on my F-150 Ford pickup.
