In den meisten Staaten musst du die Sales Tax oder Use Tax nicht zahlen, wenn es eine Fly Away Rule gibt. So z.B. in Arizona:

https://www.aopa.org/advocacy/state-advocacy/arizona#:~:text=State%20Aviation%20Tax,0%2D7.1%25%20local%20tax.

Oder fuer Florida gibts bspw folgende Richtlinie:

https://floridarevenue.com/Forms_library/current/gt800008.pdf

"Specific Exemptions Aircraft Sold to Nonresidents – An aircraft sold by or through a registered dealer or broker to a purchaser who is a nonresident of Florida at the time of taking delivery of the aircraft in Florida is exempt. The nonresident purchaser must meet the following requirements:  The nonresident purchaser must sign an affidavit (Form GT-500002) stating that he or she has read the law and rules regarding the specific exemption claimed. When completing the affidavit, the nonresident purchaser must elect to: • Remove the aircraft from Florida within 10 days of the date of purchase; • Place the aircraft in a Florida registered repair facility; or • Allow the aircraft to remain in Florida exclusively for flight training, repairs, alterations, refitting, or modifications"

Ggf. muessen entsprechende affidats an die DOR geschickt werden.

Das ist je nach Bundesstaat sehr unterschiedlich. Es empfiehlt sich ggf., fuer das Closing in einen anderen Bundesstaat zu fliegen.