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How to Avoid California Tax Burdens when Purchasing an Aircraft: Interstate and Foreign Commerce Exe

“In this world nothing can be said to be certain, except death and taxes.” No disrespect to Mr. Franklin, but California aircraft owners are fortunate that the assessment of sales and use taxes on the purchases of aircraft by state residents is anything but certain. Anyone in the market for an aircraft should be aware of certain exemptions from the California sale and use tax, in particular one specific exemption, the interstate and foreign commerce exemption.

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