Arizona Laws 28-8383. Aircraft dealer duties
A. An aircraft dealer shall both:
Terms Used In Arizona Laws 28-8383
- Aircraft: includes a balloon, airplane, amphibian and craft used for navigation through the air. See Arizona Laws 28-8201
- Dealer: means a person who is engaged in the business of buying, selling or exchanging motor vehicles, trailers or semitrailers and who has an established place of business and has paid fees pursuant to section 28-4302. See Arizona Laws 28-101
- Department: means the department of transportation acting directly or through its duly authorized officers and agents. See Arizona Laws 28-101
- State: means a state of the United States and the District of Columbia. See Arizona Laws 28-101
1. Obtain a tax privilege license from this state.
2. Notify the department within ten days after the purchase or sale of an aircraft or after accepting an aircraft on consignment and file this notification whether or not the aircraft dealer takes title to the aircraft. If the notification is not filed in a timely manner, the aircraft is subject to the license tax imposed by section 28-8335.
B. An aircraft purchased by a dealer for resale or exchange may be flown only for the purpose of demonstrating it to a prospective buyer. Any other use of the aircraft subjects the aircraft to the license tax prescribed by section 28-8335. The aircraft dealer shall notify the department and register the aircraft within fifteen days after any other use of the aircraft occurs.