On October 30, 2014, in SOAH Docket No. 304-14-5675.26, Comptroller Hearing No. 104,003, the Comptroller issued its final Comptroller’s Decision dismissing a sales tax assessment against an aircraft owner. The taxpayer argued that it purchased its aircraft with valid resale intent and that it actually completed its “resale” of its aircraft by leasing it to a certificated charter carrier. The Comptroller argued that the aircraft was not used exclusively for resale because the taxpayer’s representative was a passenger on many of the flights conducted by the charter carrier. The taxpayer was able to demonstrate that its agreement with the charter carrier transferred exclusive possession and control to the charter carrier and was therefore a valid resale. The SOAH judge upheld the taxpayer’s claim of an exempt purchase for resale and deleted the audit assessment. David Sewell and Gilbert Bernal of Stahl, Bernal, Davies, Sewell & Chavarria represent the taxpayer in this hearing