Conklin & de Decker has released the 2004 State Tax Guide for General Aviation. The guide comes on a CD ROM covering taxes on general aviation in the fifty United States. The guide shows how sales and use taxes apply to aircraft sales, ownership, leases, parts and labor. Also, common exemptions from the state sales and/or use taxes are explored. Information on aircraft registration fees, personal property taxes, jet fuel and aviation gasoline taxes are included. In addition to tax information contact information for each state's Departments of Revenue and Aviation is provided.

Operators, accountants, dealers, brokers, aviation consultants, law professionals and others will find the Guide a necessary tool to plan without surprises. The software will enable you to search the database by exemption or tax type and do a side-by-side comparison of up to three states.

An important change for 2004 is the ability for subscribers to download timely state tax updates as they occur. The majority of the state legislatures are only in session for a few months a year and this can cause rapid changes in their tax laws. Subscribers can download updates throughout the year and if the download contains an update they will be notified where that update occurred.

If state tax issues are something that you are concerned with, the Conklin & de Decker State Tax Guide for General Aviation is something that you should not do without. A one-year subscription is $250 for the CD ROM and updates throughout the year.

FMI: www.conklindd.com