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Many states allow for the fly-away exemption. This exemption applies if the aircrafts sale occurs while the aircraft is in one state and the new owner moves the aircraft to a different state within a specific period. In this situation, sales and use tax would not apply to the sale.
The collection allowance is 2.5% (.025) of the first $1,200 of tax due, not to exceed $30 for each reporting location. If you have less than $1,200 in tax due, your collection allowance will be less than $30.
Not all states have fly away exemption provisions. For example, Hawaii, Ohio, Pennsylvania, and South Carolina do not have a fly away exemption. Note: South Carolina is still a favored destination for closings, because it caps sales tax for the purchase of an aircraft at $500.

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Another states resale certificate and number is acceptable in this state. Indicate the other state and its number on the front when using this form.
States with Broadly Defined Fly-Away Exemptions ArizonaCaliforniaColoradoIndianaKansasTexas Jun 4, 2012
South Carolina state law allows the individual county governments to set the assessment ratio for aircraft in a range from 4% - 10.5%. The Greenville County Council voted in 2007 to set the assessment ratio at 4%. Aircraft taxes are based on ownership December 31 of the preceding year.
Some customers are exempt from paying sales tax under South Carolina law. Examples include government agencies, some nonprofit organizations, and merchants purchasing goods for resale. Sellers are required to collect a valid exemption or resale certificate from buyers to validate each exempt transaction.
All Application for Exemption Certificate requests must be submitted on our free online tax portal, MyDORWAY, at MyDORWAY.dor.sc.gov. a MyDORWAY account to request Sales and Use Tax exemptions. If you do not have a Sales and Use Tax account, complete the Business Tax Application at dor.sc.gov/register.

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