Posted for larry.eversmeyer@faa.gov:

 Hi Guys,
 
 This is my second aircraft that I've built.  The first one took 18 years
 but it was from scratch, plans only.  I got tired of paying $10.00 a year
 to keep my reserved number so I went ahead and registered my aircraft while
 still under construction.  As far as sales tax.  In Oklahoma you pay 3% of
 cost (that's a shady area), however I called Oklahoma Tax Commission and
 explained that the aircraft was still in parts and sent a statement of the
 same and they excepted that and deferred the 3% tax until I had the
 airworthiness certificate issued.
 
 Larry Eversmeyer
 LEG2