According to AVWeb (free registration required), Maine will continue to levy a use tax (up to 6 percent of the aircraft’s value) on airplanes that fly into Maine and stay at least 20 days (the tax only applies during the first year of ownership and if the owner hasn’t paid a 6 percent tax elsewhere.
“Those 20 days can sneak up on you…Let’s say your aircraft gets weathered in during your weekend trip, but because of work obligations, you have to leave your airplane and drive or catch a train home. The clock is ticking the whole time the aircraft is stuck in the state…”

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