
Legal Tax Exemptions. Precise Rules. Zero Guesswork.
Why Most Owners Get This Wrong
Why aircraft, vessel, and high-value vehicle owners are prime targets for California sales & use tax audits
A clear breakdown of the three most commonly used California tax exemptions:
Interstate Commerce • Common Carrier • Principal Use
Why many owners believe they qualify for an exemption—but still end up owing tax, penalties, and interest
The critical difference between intent vs. execution when claiming a California tax exemption
Common delivery, timing, and usage mistakes that invalidate exemptions before owners realize it
What California considers legitimate business use—and what it routinely rejects
How to determine the right exemption strategy based on your ownership structure and actual use
The documentation California expects to see during an audit—and what owners should start tracking now
What to do if you’ve already purchased—and why it may not be too late to claim an exemption
Industry Expert
Thomas A. Alston
Founder & CEO
Aero & Marine Tax Professionals
Mr. Alston is the CEO of Aero & Marine Tax Professionals and a leading authority on California sales and use tax for aircraft, vessels, and high-value vehicles. He has personally handled over 2,400 tax returns and brings decades of experience in management, service innovation, and public speaking. With more than 20 years in the industry, he has authored numerous articles for aviation, marine, and professional publications and publishes Tax Matters, a resource for California aircraft and vessel owners.
Want to talk to Tom about your unique tax liability situation?
Contact us here and request your free 30-minute tax liability consultation!


