Ober|Kaler on State Sales and Use Tax Audits of Corporate Aircraft

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Negotiating your way through a federal income tax audit of

aircraft acquisition or ownership can be daunting and difficult. Similarly, state sales and use tax audits are fraught with many potentially complex tax compliance pitfalls. If you are unfortunate enough to receive a notice or other inquiry from a state taxing authority regarding potential liability for state sales or use tax on your purchase or use of an aircraft, you must tread carefully through the minefield of issues surrounding the audit.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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