In general, there are three potential exemptions for aircraft purchases in California:

  1. The not purchased for use in California exemption or what was previously called the “90-day rule”
  2. The interstate or foreign commerce exemption
  3. The common carrier exemption

Regardless of which exemption is being considered, aircraft purchasers should seek professional assistance regarding such exemptions as the governing regulations are detailed and subject to frequent change. Adequate planning prior to closing any purchase transaction is strongly advised.

The articles below provide information on the available exemptions and information on tax policy changes in California. For the latest information on tax issues in California, review the NBAA State Aviation Tax Report.


California Law Assesses Property Tax on Fractional Aircraft by Stephen R. Hofer, Aerlex Law Group

California Interstate Commerce Use Tax Exemption by Victor C. Anvick, Aviation Tax Information Services