Anytime a business makes the decision to purchase a new or used commercial aircraft, you can rest assure that this decision was not made without a lot of thought. There may be someone on staff familiar with the aviation sales tax code. This code is needed for the area where the business is located. If by chance there is not, the business will need to hire someone who is familiar with commercial aircraft sales and the way the sales tax code works when buying something as large as a commercial aircraft. Sales that take place after a business has retained professionals in this field to guide them will generally not include taxes, and this is all perfectly legal. The laws are different when a business is purchasing one or more commercial aircraft in a state where they do not own a business. It is crucial to know all of the laws before taking the big step of buying a jet for business use.