Last updated: • Not tax advice
Overview
California may impose sales or use tax on aircraft purchases depending on where and how the transaction occurs. Rules evolve—consult official sources and a qualified CPA.
Key Concepts
- Sales vs use tax: Use tax often applies to out‑of‑state purchases brought into CA.
- Exemptions & exclusions: Possible business or out‑of‑state use scenarios—fact‑dependent.
- Documentation: Logs, invoices, bills of sale, delivery evidence, and usage records.
Official Resources
See the California Department of Tax and Fee Administration (CDTFA) for current guidance: cdtfa.ca.gov. Other context: IRS (federal tax), NBAA tax resources.
Financing & Planning
Coordinate with escrow and your lender if taxes will be financed. Model cash flow in the calculator; align payment cadence with tax outlays and reserves.