Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY
(a) IN GENERAL
570.0308 Purchase for Use in California. An aircraft is purchased outside California. The first flight is made from the out-of-state purchase location to California for the purpose of picking up a specific passenger or specific passengers for transport within or outside of California. This flight is a "first use" of the aircraft outside the state. Accordingly, the use of the aircraft will not be subject to tax if the aircraft is used or stored outside California for one-half or more of the time during the six-month period immediately following its entry into California. 11/12/93.