Some states (like ours, Washington) are getting downright
nasty when it comes to collecting revenue.
State law says if the aircraft is in Washington for 90 days
or more, you owe the tax. So you could have your bird
registered to your brother in Montana, or to an LLC
in Deleware, but if it sits in WA for at least 90 days, they
figure you owe the tax.
Most county run airports won't rent you a hangar or tie-down
spot unless you prove the aircraft is properly registered with
the state. Can't register the aircraft with the state until you
pay the use tax to the state dept. of revenue. Nice little
racket they have going....
About the only way you can get away with not paying the use
tax is if you keep the aircraft on a private airport (where
state patrol or sherrif squad cars can't get access to) and just
ignore their "nasty-gram" letters saying you owe the tax.
I know of one owner who called them and said "I ain't paying
no use tax, deal with it"
There was legislation passed last year allowing them to levy
civil penalties now if you don't register the aircraft.
All this from a state that hasn't built a new freeway in the 34
years I've lived here, and they certainly haven't built any
new public use airports (indeed, a number of them have
disappeared over the years). Yet, they've collected taxes
from us all those 34 years. Makes you wonder where and
how the money was spent, doesn't it?
Compare it to where I am right now on vacation (in Florida).
Everytime I come down here, I run into a new expressway/
highway. Sure it costs a couple bucks to drive on it, but
I can go 85mph (my sister pays a yearly pass of $50 I think
for her local toll fees).
Anyway, don't get me going about Washington State (and
especially the use tax....)
Bela P. Havasreti
'54 C-170B N170BP
Gee, I'm doing that right now 
