Originally Posted by
RatherBeFlying
US states, counties and cities may assess personal property tax on vehicles, boats, aircraft etc. against individuals and businesses.
Although many states have a 'visitors fee' which applies to long time visitors (i.e. if you act like you are based there) which is suspiciously similar to the level of tax you would have paid if a resident owned the mobile asset! I used to wonder why so many sailors from Delaware would summer on Long Island Sound!
With regard to the question. If it makes sense for there to be a corporate holder of the aircraft then Delaware would be the logical place (economical, flexible and home to something like half the corporations in America). HOWEVER, corporate ownership making sense for a non-US Citizen would depend quite heavily on the detailed facts. Most people go with a Trust (although the Trustee themselves might be a corporation and hence likely Delaware based).