These tactics aren't new at ADS, for at least three reasons:
1. Airplanes are typically big-buck transactions that are in many cases un-taxed due to owner ignorance of the law. The "Delaware Corporation" myth and other airport fairy tales have been bandied about since the flood (Noah's) and unfortunately are still believed. These misconceptions are rapidly being exposed due to the activities of BART (Business Aircraft Research Team) formed by the Comptroller's office in 2007 to actively enforce the sales/use tax laws that have long been on the books but have not been observed by aircraft owners who are now learning a painful lesson.
Most owners who do not submit sales tax returns when purchasing their aircraft are now receiving letters from the state requesting payment of the tax or some evidence (typically a statement of occasional sale) to show they are exempt. Even when such statement is filed, the state will follow up if they have reason to believe that tax is due.
For example, an individual recently became aware of an airplane being sold at an extremely attractive price. He submitted an offer that was accepted, and planned to close the deal. In the meantime, a friend expressed interest in the airplane and had greater need, so the buyer (who was eligible for the occasional sale transaction) simply executed an identical contract with his friend who then bought the plane from him.
Both contracts were executed and recorded on the same day, so the comptroller (incorrectly) assumed that the "flip" had been done at a profit to the sandwich seller, and sought to impose sales tax based on intent to avoid tax by improper used of the occasional sale exemption. The transaction was upheld, but not without some intervention by outside advisors.
2. The approach end of ATC's preferred Rwy 15 is adjacent to a public parking lot. Anybody who is interested can--and does--sit there and record the tail numbers of airplanes on short final or in the queue for takeoff. When a tax collector has amassed the numbers for a significant number of airplanes, he/she then proceeds directly to the FBO desks to inquire about whether the planes are based with the FBO. The law affords them sufficient authority to verify the information by physical inspection of the hangar and records by flashing a badge, or, if necessary, after obtaining the legal paperwork.
3. Sales tax auditors understand the financial significance and relative ease of picking the low-hanging fruit afforded by GA planes. As one said to me "I figure that one nice airplane can generate more money for my production report than 5 convenience stores, and with a hell of a lot less work and without going home every night smelling like curry."
Caveat emptor
We've gone to this dance before, so, we know something about the law (rules). We obtained an occasional sale certificate from the seller who is not a dealer or in the business of selling or brokering aircraft. They questioned us when we purchased the baron in an LLC and we explained the liability aspect and it being on the recommendation of our attorney: not to use the plane for the production of income. In the end, they asked for a letter with specific working from our CPA which we provided. In Texas, a plane for personal use isn't subject to property tax. I posted this on Beechtalk too, and an attorney on there cited the specifics of the Texas Property Code that apply. I agree with Wing and Rotor; the tax folks are getting much more aggressive. There should be some simple safe harbor, but it's not that simple. Still, I object to the sneaking around and not properly identifying one's self in a blatant attempt to intimidate a lady at the front desk of the FBO. Best, Dave
or maybe we taxpayers spend millions to prosecute Roger Clemons for lying to congress,
yet our attorney general............never mind 
