Generally, if you purchase or sell an
aircraft in California ,
your transaction will be subject to either Sales or Use Tax. The State Board
of Equalization administrates Sales and Use Tax Laws and Regulations.
The following publication will provide
you with a general explanation as to the application of the tax to sale and
purchase of aircraft in California .
pub79a.pdf (253.62 kb)
If you need more information or have
specific questions please contact you local Board office or 1-800-400-7115.