Form 1989 - Tax Calculation For Nonqualified Aircraft Transfer
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1
2Michigan Department of Treasury
1989 (Rev. 10-05)
Tax Calculation for Nonqualified Aircraft Transfer
Name
Social Security/Federal Employer ID Number
Telephone Number
(
)
Street Address
City
State
ZIP Code
Date of Purchase
Aircraft Make and Model
Aircraft Year
Aircraft FAA Number
Enter the name and address of the seller of the aircraft.
Use Tax Calculation
1.
Purchase Price…………………………………………………………..
►1
2.
Use tax on purchase price (Line 1 x 6% (.06))……………………….
2
3a.
Tax paid to another state for this aircraft………………………………
►3a
b.
Enter smaller of Line 2 or Line 3a. If equal, enter amount from 3a.
3b
4.
Line 2 minus Line 3b……………………………………………………
4
5a.
Use tax paid to Michigan on this aircraft transfer.
DO NOT subtract Registration Fees paid to other Governmental Agencies…………..
►5a
b.
Enter the smaller of Line 4 or Line 5a………………………………….
5b
6.
Use tax due. Line 4 minus Line 5b..…………………………………
6
Equalization Tax Calculation
7.
Retail value at time of acquisition………………………………………
►7
8.
Equalization tax (Line 7 x 6% (.06))………………………………….
8
9.
Add Lines 3a, 5a, and 6…………………………………………………
9
10.
If Line 9 is greater than Line 8, enter the amount from Line 8……..
10a
If Line 9 is smaller than Line 8, enter the amount from Line 9….…..
10b
If Line 9 is equal to Line 8, enter the amount from Line 9…………..
10c
11.
Equalization tax due. Line 8 minus Line 10a, b, or c…………….….
11
12.
Total tax due. Add Line 6 and Line 11……………………………….
PAY►
12
Make your check payable to the “State of Michigan”. You must include a detailed bill of sale that substantiates the
purchase price and the condition of the aircraft at the time of purchase. The FAA bill of sale is not acceptable. Direct
questions to Aircraft Unit, Discovery and Tax Enforcement at (517) 636-4120.
Post Office Mail Address:
Express Mail Address:
Discovery and Tax Enforcement Division
Discovery and Tax Enforcement Division
Michigan Department of Treasury
Michigan Department of Treasury
P.O. Box 30140
7285 Parsons Drive
Lansing, MI 48909-7640
Dimondale, MI 48821
Instructions are on the back of this form
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