On April 24, 1998, at 1645 central daylight time, a Bell 206B helicopter, N108RL, was substantially damaged following a loss of control while landing near Jasper, Texas. The commercial pilot, sole occupant of the helicopter, was not injured. Visual meteorological conditions prevailed for the repositioning flight. The helicopter was owned by Rotorcraft Technology Inc., of Lafayette, Louisiana, and was being operated by North Star Helicopters Inc., of Jasper, Texas, under Title 14 CFR Part 91. The positioning flight was originating when the accident occurred. According to the pilot, the helicopter was due a 100-hour inspection. The helicopter was scheduled for another aerial application flight next morning. The pilot added that ground handling wheels were not available to ground handle the helicopter into the hangar for the scheduled maintenance. As a last resort, the mechanic asked the pilot to reposition the helicopter on a utility trailer equipped with 18 inch side rails, so the aircraft could be moved into the hangar to perform the inspection. The pilot stated that after assessing the situation, he agreed to reposition the helicopter onto the trailer. The pilot added that while repositioning the helicopter, the toe of the left landing gear skid was caught under the side rail of the trailer. As the pilot attempted to dislodge the skid from the trailer, the helicopter encountered dynamic rollover. After the main rotor blades contacted the ground, the helicopter came to rest on its left side. Examination of the helicopter by the FAA inspector confirmed that the main rotor blades, the main rotor mast and left horizontal stabilizer sustained structural damage. On the recommendation to prevent similar accident block of the Pilot/Operator Aircraft Accident Report (NTSB Form 6120.1/2), the pilot stated: "should not have been attempted on a trailer with holes in the sides for the skids to become lodged."