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What is a CA interstate commerce plane?



The California Interstate Commerce rule is a very attractive avenue to avoid California use tax. It requires the aircraft to be purchased outside California, used for a business trip before entering California, and then for the first six months after landing in California, more than half of the flight time must be for interstate commerce trips. Aircraft meeting these tests are fully exempted from California use tax. Meaning that both the ownership of the plane and any leasing of it can be free from the tax.

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