Effective June 1, 2009, New York State limited an exemption from sales tax affecting non-resident taxpayers and use of aircraft in the situation where the non-resident taxpayer is related to a New York resident. Guidance issued determines that, with respect to an aircraft acquired prior to the effective date of the new law (June 1, 2009), the new law will not apply and the imposition of sales tax will be determined based upon prior law.
TSB-A-11(1)S
