Ezel / Tax Rulings / CA

Were sport gliders mobile transportation equipment because they could sometimes fly substantial distances?

Short answer No. Occasional long flights did not change that sport gliders were commonly flown near and returned to their takeoff airport rather than used for substantial-distance transport.
State
CA
Ruling
Annotation 335.0025
Tax type
Sales and Use Tax
Issued
1978-09-08
Issued by
California State Board of Equalization
Requested by
Internal memorandum from T. P. Putnam to Gary J. Jugum
Topics
glider mobile transportation equipment substantial distance
Source
View Original PDF

Apply this to your situation

This page answers the general question as of 1978. Ask about yours and see what current California tax law says, with citations.

Currency note: this ruling is from 1978
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This very short 1978 internal memorandum addressed gliders of the kind flown for sport. It relied on their common operation near, and return to, the takeoff airport despite occasional substantial-distance flights in favorable conditions or contests. The promised CLD and any underlying inquiry, aircraft specifications or flight records are not published. The memo decides classification only, not the tax on a particular purchase or lease. Another taxpayer should not treat this internal conclusion as binding advice; current law and the actual equipment must be checked. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

California concluded that gliders of the kind flown for sport were not mobile transportation equipment under Regulation 1661.

The memorandum acknowledged that favorable conditions or contests could occasionally carry a glider a substantial distance and lead it to land far from its takeoff point. But it focused on common use: sport gliders were ordinarily flown in the vicinity of the airport and returned to that airport.

On those facts, the gliders were not used to transport persons or property for substantial distances.

Source scope

T. P. Putnam's September 8, 1978 memorandum to Gary J. Jugum confirms a staff conclusion without attaching an inquiry, study or aircraft record. It promises, “I will make a CLD based on this memo,” but that document is not included and the abbreviation is not expanded in the source.

The live annotation states only that sport gliders are not MTE. The PDF supplies the common-use reasoning and acknowledges exceptional long flights. It identifies no glider, taxpayer, purchase, lease or tax computation, and does not decide whether a particular glider transaction is taxable or exempt. The repeated return-to-airport wording in the original is preserved.

Common questions

Did the ability to make an occasional long flight make a sport glider MTE?

No. The source focused on the glider's common use rather than exceptional conditions or contests.

What common-use fact controlled?

Sport gliders were ordinarily flown near, and returned to, the airport from which they took off.

Citations and references

  • California Sales and Use Tax Regulation 1661

Verbatim support

From the official memorandum:

This will confirm our conclusion that gliders of the kind flown for sports are not “mobile transportation equipment” within the meaning of Regulation 1661 since they are not for use in transporting persons or property for “substantial” distances.

Source

Original ruling text

335.0025

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION

September 8, 1978

Mr. Gary J. Jugum

T.P. Putnam
Gliders
This will confirm our conclusion that gliders of the kind flown for sports are not “mobile transportation equipment” within the meaning of Regulation 1661 since they are not for use in transporting persons or property for “substantial” distances. Although they may occasionally travel for substantial distances when conditions are right and land far from their takeoff point, especially in contests, they are commonly flown only in the vicinity of the airport from which they took off, and return to that airport from which they took off, and return to that airport. I will make a CLD based on this memo. TPP: po

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