October 10, 1980

In 1974, [A] , Inc. of **********, Connecticut acquired an airplane (**********) from [B Corporation]. [B Corporation] at that time was a subsidiary of [A] , and [A] acquired the airplane to retain use of it after divestiture of [B] . The airplane was originally purchased by [B] in Minnesota in 1966. Its base was changed from Minnesota to Connecticut at the time the airplane was acquired by [A] from [B] . In February, 1977, its base was changed to New Jersey.

[A, Inc.] is currently considering basing the aircraft in Westfield, Massachusetts. You inquire whether this would result in liability for Massachusetts use tax.

It is assumed for purposes of this ruling that there will be no sale (as defined in Chapter 64H, Section 1(12)) of the airplane in connection with the change in its base of operations.

Massachusetts General Laws Chapter 64I, Section 2 imposes an excise upon the storage, use or other con­sumption in Massachusetts of tangible personal property purchased from any vendor for storage, use or other consumption in Massachusetts. Section 8(f) of Chapter 64I establishes a presumption that tangible personal property shipped or brought into Massachusetts by the purchaser was purchased for storage, use or other con­sumption in Massachusetts, provided that the property was shipped or brought into Massachusetts within six months after its purchase.

Based on the foregoing facts, it is ruled that the Massachusetts use tax does not apply to [A, Inc.] storage or use of this airplane in Massachusetts, because [A, Inc.] did not acquire this airplane for storage or use in Massachusetts.

Very truly yours,

/s/L. Joyce Hampers

L. Joyce Hampers
Commissioner of Revenue

LJH:JXD:mf

LR 80-68