Conklin & de Decker has released the 2003 State Tax Guide for General Aviation.  This guide is a handbook and CD ROM package 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. Registration fees, personal property taxes, jet fuel and aviation gasoline taxes are included as well. In addition to tax information the contact information for the Departments of Revenue and Aviation in each state is provided.

The CD ROM 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 2003 is the ability for subscribers to download timely state tax updates as they occur from the Conklin & de Decker website. 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. Conklin & de Decker will notify subscribers when there is a change and direct them to the Conklin & de Decker website to download the updated database.
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 $300 and includes the textbook, CD ROM and updates for the year.

FMI: www.conklindd.com