Q: How do I report and pay
use tax on a documented vessel or an aircraft?
Include a copy of the signed bill of sale, invoice, or closing
statement which verifies your purchase price. Mail the use tax
letter with payment for the tax due to the Consumer Use Tax
Section of the Board of Equalization.
Q: How do I report and pay use
tax on a vehicle or undocumented vessel?
Q: Are there penalties and
interest due if my payment is late?
Q: Is there a provision for
reduction or elimination of penalties and interest?
Q: Can I dispute or appeal a
Board determination of tax due?
The Board’s Petitions Section will acknowledge receipt of your
request and inform you of the additional documentation required
to qualify for exemption/exclusion. If your petition is approved or
adjusted, you will receive a statement showing the revised or
canceled billing. If your petition is denied, you will be notified
that the tax remains due.
If a Petition for Re-determination is not filed within the 30-day petition period, the determination becomes “final” and is forwarded to the Board’s Centralized Collection Section for action. To avoid interest charges, you may choose to pay the tax portion of your liability while in the petition process.
Q: How do I request a refund?
If an overpayment of tax was made to a dealer or broker on a retail
sale subject to sales tax, you must request the refund directly
from the retailer. The retailer, being the person who is liable for
the tax, would apply for a credit or refund on their quarterly sales
tax return and submit verification of its refund to you, the
If you paid the tax to the Board or the DMV, you would make a request for a refund in writing to the Board. Your request should detail the facts explaining why you feel the tax was overpaid or collected in error and include copies of receipts, returns, canceled checks, and any other documentation that verifies your claim.
Q: What if I paid tax to a
broker? Who is responsible?
Q : Do you have a California
sales tax exemption update for aircraft, vessels and vehicles?
Call us today at
Whether you are considering purchasing an aircraft, have paid sales tax on a recent aircraft purchase, or are contacted by the Board to audit your transaction, you should contact us immediately.
Search our resource library for helpful articles, tips and information.
“Your professional and successful handling of our Petition for Redetermination of a sales tax audit is very much appreciated. The expert approach in working through the technical minefield known as Title 18, California Code of Regulations, Regulation 1521, certainly speaks well of your ability to restrain an obsessive government agency.”
“I first engaged Associated Sales Tax Consultants in 1987. Since that time, they have coordinated five sales tax audits and consulted us on a variety of sales and use tax issues. We have been more than pleased with the results we have achieved with ASTC. I have recommended them to many companies before.”
– D.H., CFO
“We bought a Gates Lear Jet 24E, in which we did not pay any sales or use tax. After interviewing several 'tax experts' to help us out, we concluded that the expertise offered by Associated Sales Tax consultants was second to none! They gave us multiple solutions to legally avoid the CA sales and use tax on the purchase. We will definitely use ASTC for all our future sales tax issues, however, next time we will call them before we purchase our aircraft.”