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Documents on Taxation, Aviation & Aerospace
 

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HTMLOhio: Air Transportation Operator is Not a Public Utility and Not Entitled to Exemption from Sales Tax
David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
October 8, 2014, previously published on October 2, 2014
The Ohio Board of Tax Appeals (Board) recently determined in Epic Aviation, LLC v. Testa (Case No. 2012-1557) that an air transportation operator’s purchases of fuel were not exempt from Ohio sales tax because such company was not using or consuming the fuel “directly in the rendition...

 

HTMLWashington: State Grants $8.7 Billion in Tax Breaks to Boeing, Aerospace Industry
McDonald Hopkins LLC;
Legal Alert/Article
November 27, 2013, previously published on November 21, 2013
From a tax perspective, November has been a good month for Boeing. Lawmakers in the State of Washington have been hard at work securing the production of Boeing’s next-generation 777X airplane in the state. In effort to secure Boeing’s future production, lawmakers passed an incentive...

 

HTMLDelivery of an Aircraft in the UK: Not Quite Such a Piece of VAT Cake?
Jones Day;
Legal Alert/Article
March 7, 2013, previously published on Winter 2013
Historically, the UK has been a very convenient place in which to take delivery of an aircraft. Over the last couple of years, however, changes to the UK value added tax ("VAT") rules have made it not quite so straightforward. The most recent VAT change on December 1, 2012 punctuates the...

 

HTMLIRS Increases Federal Excise Taxes on Air Transportation
Michael A. Cosby; Husch Blackwell LLP;
Legal Alert/Article
January 31, 2013, previously published on January 24, 2013
Effective January 1, 2013, the Internal Revenue Service (IRS) increased federal excise taxes (FET) on commercial and private air transportation services, which will affect any company that operates an aircraft. FET is assessed on either the fuel purchased in the operation of the aircraft or on the...

 

HTMLTaxpayer Relief Legislation Could Stimulate Business Aircraft Activity
Michael A. Cosby; Husch Blackwell LLP;
Legal Alert/Article
January 16, 2013, previously published on January 10, 2013
Two provisions of the American Taxpayer Relief Act of 2012 may provide an incentive for business aircraft owners. Under the act, Congress modified the "bonus deprecation" and "expensing" provisions of the Internal Revenue Code.

 

HTMLAmerican Taxpayer Relief Act of 2012
Clifford G. Maine; Barnes & Thornburg LLP;
Legal Alert/Article
January 8, 2013, previously published on January 3, 2013
The American Taxpayer Relief Act of 2012 (fiscal cliff legislation) provides for an extension of 50 percent bonus depreciation through the end of 2013. The deadline for 100 percent bonus depreciation was not extended.

 

HTMLMichigan Court of Appeals Resolves Issues with Statutory Interpretation Critical to Business Aircraft Sales/Use Tax Planning
Clifford G. Maine, Jeffrey G. Muth; Barnes & Thornburg LLP;
Legal Alert/Article
October 25, 2012, previously published on October 22, 2012
In CCXLS, LLC vs. Dept. of Treasury, Michigan Court of Appeals, Doc. No. 297902, October 11, 2012, the Michigan Court of Appeals ruled that the Michigan lessor of a business jet had properly elected to collect use tax on rental receipts (as opposed to paying sales tax on the purchase price) and had...

 

HTMLIRS Releases Final Regulations on Deductions for Personal Use of Business Aircraft
Michael Collins, Sean C. Feller, Krista P. Hanvey; Gibson, Dunn & Crutcher LLP;
Legal Alert/Article
September 14, 2012, previously published on September 12, 2012
Recently, the Internal Revenue Service ("IRS") published final regulations concerning the deductibility of the use of business aircraft for personal purposes. The final regulations reflect statutory amendments required by the American Jobs Creation Act of 2004 and the Gulf Opportunity...

 

HTMLBusiness Aircraft Entertainment Use: Final IRS Regulations on Disallowed Deductions
Michael A. Cosby; Husch Blackwell LLP;
Legal Alert/Article
August 17, 2012, previously published on August 13, 2012
On August 1, 2012, the Internal Revenue Service (IRS) released final regulations addressing the tax treatment associated with the use of business aircraft for entertainment purposes. The final regulations, designed to implement provisions of the American Jobs Creation Act of 2004, generally...

 

HTMLTax Assessed Against Managers Of Fractionally Owned Aircraft Is Constitutional, But Cannot Be Retroactively Applied
Jeffrey L. Massey, Brett L. Price; Kronick Moskovitz Tiedemann & Girard A Law Corporation;
Legal Alert/Article
July 5, 2012, previously published on June 28, 2012
A California court of appeal recently upheld the constitutionality of legislation that levies a property tax on fractionally owned aircraft to be assessed in the county(ies) where the aircraft land. However, the court of appeal concluded the retroactive application of the new tax is...

 


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