California
Together we protect, preserve and promote your freedom to fly
State Legislative Reports
State Aviation Taxes
Sales Tax Rate – 7.5%; plus 0-2.5% local tax.
Possible exemptions to sales tax and other non-sales related taxes –
| Casual Sale “Yard Sale Rule” | Limited to family members or a trust which is limited and revocable |
| Fly Away Rule | Yes |
| Trade In Value | No |
| Credit for Tax Paid | |
| MX Parts Exemption | Limited |
| MX Labor Exemption | Yes |
| Aircraft Registration Fee | No |
| Personal Property Tax | Yes; 1-1.2% annually |
| Jet Fuel Tax |
Excise; ($0.02) Sales Tax; (7.5%) |
| AvGas Tax | Excise; ($0.18) |
| Dedicated Aviation Fund | Yes |
| Unique to State Taxes |
