Navigating California Sales and Use Tax

California is one of the most aggressive states when it comes to enforcing its sales and use tax laws on aircraft acquisition. However, with careful planning and detailed documentation, ATC can help you navigate the complex regulations and implement a plan to meet one of the sales or use tax exemptions available. The most common exemptions are the Interstate Commerce Exemption and the Common Carrier Exemption.

Aviation Tax Consultants has over 16 years of experience working with the California Department of Tax and Fee Administration (formerly the State Board of Equalization) helping clients legally avoid California sales or use tax. Contact us to discuss your situation and we will help tailor a specific tax exemption plan for you.

I have relied on Aviation Tax Consultants to process the interstate commerce claims for 2 aircrafts (brought into California) and for various other tax issues, including ownership charges, and most importantly for the many tax implications related to the use of my Premier I Jet to fly rescue dogs all over the U.S. My work with Wings of Rescue started out as a one-time help with a mission and grew into a major ongoing effort, including participating in several television documentaries. Keeping all this organized tax-wise, in addition to the business use of my aircraft was an effort and ATC was always there to make sure I was kept out of harm's way.

Michael Louis Kelly

Our company has relied on Aviation Tax Consultants to successfully process the interstate commerce claims for three company aircraft through the California Board of Equalization. ATC has handled each claim efficiently and professionally and has promptly dealt with all issues that came up during the process for each aircraft.  Our company enthusiastically recommends ATC to handle any aircraft interstate commerce exemption claim and I will not hesitate to engage ATC to handle the exemption claim for our next aircraft.

Mr. Alex Palermo

I would like to thank you and the rest of the staff at ATC for your superlative guidance through the California exemption process. You take what can be a daunting series of complexities and confusion and make it simple. I have now purchased three aircraft with your help, and I could not be happier. I would not recommend to anyone that they try to do this on their own. There are too many questions and gotchas!

Rik Kinney, California