In 2009, the definition of “commercial aircraft” owned by nonresidents and exempt from sales and use tax was amended, and it now excludes aircraft used primarily to transport employees, officers, members and others associated with affiliated persons. See “Amendments Affecting the Application of Sales and Use Tax to Aircraft, Vessels and Motor Vehicles,” TSB-M-09(4)S (N.Y.S. Dept. of Taxation & Fin., May 12, 2009). In an Advisory Opinion, TSB-A-11(1)S (N.Y.S. Dept. of Taxation & Fin., Dec. 20, 2010), the Department has advised that the tax status of an aircraft purchased in 2003 would not be affected by the 2009 amendment, even if the aircraft were now to be relocated to New York. Since the petitioner was a nonresident at the time it purchased the aircraft, and at the time of purchase the aircraft qualified as a commercial aircraft for purposes of the commercial aircraft exemption, subsequent use of the aircraft in New York would not subject it to use tax.