Aircraft not airworthy
The Department of Aviation does not require an aircraft registration on aircraft until they become airworthy.
The 2% Aircraft Sales and Use Tax applies uniformly to operable and inoperable aircraft. In the case of inoperable aircraft, the time for payment of such tax is postponed until the aircraft is required to be registered.
Remember that the 2% Aircraft Sales and Use Tax is based on the price of the aircraft at the time it was purchased, unlike property tax, which is based on the current value of the property. The 2% Aircraft Sales and Use Tax is ultimately due based on the sales price of the aircraft, regardless of whether it is later damaged and loses value.