Bob Fry wrote:

Not even AOPA is claiming this exempts old planes from the use tax.
All it does is defer for a year the requirement that attendence at
shows be documented. It does NOT defer the use tax, it does NOT defer
the requirement that the aircraft be display at shows, it ONLY defers
the CERTIFICATION of attendence.

Frankly I applaud California for trying to crack down on this scam
that old-airplane owners are trying to pull; just like they tried (but
failed, I think) to crack down on the rich scammers dodging sales tax
on airplanes and yachts. A truly historic vehicle, which is used only
for display purposes (not for "normal" transportation), will always be
exempt from the use tax. But if you own a 1965 Cessna 172, which you
use for everyday pleasure and/or business flying, and simultanously
try to claim it's used only for antique display, you are scamming the
system and screw you. It amuses me how people will spend many
hundreds or even thousands of dollars dodging the tax man, at
considerable personal cost, to save $300-$500 in taxes.

Cripes, how do California residents continue to put up with such nonsense? Thank
goodness I fled that state a few years ago. Even here in liberal Massachusetts,
sales of airplanes are exempt from sales/use tax.