Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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585.0000 VEHICLES, VESSELS, AND AIRCRAFT—Regulation 1610

Annotation 585.0006


585.0006 Due Date of Use Tax—Documented Vessels/Aircraft. A taxpayer purchased an aircraft on June 19, 1987. The taxpayer did not hold a seller's permit nor did the Board mail a return form to the taxpayer. The due date of the use tax on the purchase price of the aircraft was the last day of the twelfth month following the month during which the aircraft was purchased. The twelfth month following the month of purchase (June 1987) was June 1988. The last day of that month, June 30, 1988, was the due date of the tax. If some of the tax had not been paid by this date, penalty and interest accrues on the tax due. 11/8/95.