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Flying Clubs
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Flying club means any person other than an individual that own an aircraft solely for the purpose of leasing the aircraft to the members or shareholders of the flying club.
Nonprofit flying clubs or associations do not pay sales tax on purchases of aircraft or repair parts for the aircraft that are leased to their members or shareholders.
Note: Commercial operators that offer discount rental rates sometimes refer to those offers as “flying clubs”. This type of operation requires a commercial operations license and is not subject to the flying club rules.
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