I don't no about the taxes but it would seem like the winner of a prize would likely pay all of them. As for the parts being donated and who is taxed is a good question. I think as Todd said the press and a darn nice thing to do. Let's just say the Air Ride Nova cost 100k to build....I would guess that is not even 25% of what ART pays yearly to advertise in several publications and other events with their name attached to it. I am just guessing and have no clue but I know of much smaller Performance Auto related companies that spend 10k a month for ads. Factor in all the publicity they get from taking the car to events through the year. Plus they get to beat the snot out of it and prove their products it would seem like it is a win/win for both ART and the lucky guy who gets it. ART pays their own shop guys (Precision Coach Works) to build it and then they get to write of a donation. Again I am only guessing. I have never used the ART products yet but even so I feel we all gain something from having companies that do what ART does for our hobby.
