North Carolina Business Owes South Carolina Tax on Private Plane

A North Carolina telecommunications company can’t escape South Carolina personal property tax on its private plane because it was hangered in South Carolina for more than six months, a state law judge ruled in an opinion Thursday.

A Richland County, S.C., auditor correctly determined that Utiliplex LLC owed over $17,000 in tax on its plane because flight logs, fuel invoices, and lease inventories showed the aircraft had sufficient presence in the state, Administrative Law Judge Ralph King Anderson III said.

• South Carolina taxes personal property based on the property’s location rather than the owner’s
• Utiliplex told the South Carolina Administrative ...