Nic wrote:
>
> To those of us who were wondering about partial completed kits, etc.
> ....
> The term "Primary Builder" is what I find to be the variable.
> All kits for sale in the U.S. are evaluated for the 51% rule.
> Many have a wide margin, for example, the RV series.
> A thousand rivets is a lot of effort, and it's expected that these will need
> finishing and painting.
> Add to that a complicated instrument panel and you can see what I mean.
> Perhaps the company will tell us what is the marginal breakdown.
For U.S. builders, AC 20-139 has the checklist (Form 8900-38) used by
FAA to determine kit eligibility. It lists the basic steps throughout
the build, divided between "fabricate" and "install," and allows for
fabrication of tools of fixtures. Other items (autopilot, lighting
systems) are write-in items. You sum up who did what and do the
math. Instrument installation is only one line item, complexity
ignored. Modify it, and you also credit yourself with the
fabrication. Painting doesn't count, but fiberglass filler should.
So anyone buying a partial project is encouraged to utilize this
checklist. After 30 yrs with IRS, I can certify that many people have
the ability to fill out a form with enough imagination to make the
case (here primary builder), but still be on the good side of legal!
:)
Regards,
Fred F, A063
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