Nevada and Illinois court rulings on application of state use tax to corporate aircraft

May 2014


The Nevada Supreme Court recently applied a statutory presumption in ruling that aircraft purchased by a taxpayer aren't subject to use tax where the first use of the aircraft occurs wholly outside of Nevada and the aircraft are continuously used in interstate commerce for at least 12 months. In separate litigation, the Illinois Circuit Court of Cook County ruled that the acquisition of a fractional ownership interest in an aircraft by the taxpayer was subject to the Illinois use tax.

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