Can anyone shed some light on use tax in VA?

I was wondering what the use tax amount (percentage) was and what people included in setting their sales value?

Last time I checked - there was an annual personal property tax in VA. One of the reasons that I didn't move there a bunch of years ago. Don't remember the percentage - but the tax on the airplane would go in to the general coffers - not back to the airports. If it has changed - someone enlighten us.....

I think there is a yearly personal property tax on them and it varies % wise county to county. Not sure what part of Northern Va you are from but if you were to keep it a Stafford (RMN) there tax is something like .0001/1 or something like that. I think its $1 for every $10,000 in value. They recently dropped it to that in the interest in getting people to move to their airport.

VA Retail Sales and Use Tax for Aircraft

I live in Virginia and spoke with an agent in the Virginia Department of Taxation when I started my RV-7 project. Virginia charges a 2% "Sales and Use Tax" on the initial purchase price of aircraft.

The agent told me that, for a "compoment built aircraft", the 2% tax would be assessed against the total purchase price of the component parts used in construciton. However, the tax isn't due until the aircraft is airworthy.

During the build, you should save your receipts. After the airworthiness and registration have been issued, you will need to fill out FORM AST-3, Virginia Aircraft Sales and Use Tax Return. (I think you will need to supply copies of the receipts with the form). And write a check.

The receipts should cover all of the big pieces.