Effective from October 1, 2004 to July 1, 2006, vehicles, vessels, and aircraft purchased in another state by residents of California must remain outside of California for more than half of the first 12 months of ownership to be exempt from California use tax. In addition, if the vehicle is subject to registration or the vessel or aircraft is subject to property tax it will be presumed to be subject to use tax in the absence of evidence to the contrary. The exemption will also apply to vehicles, vessels, and aircraft used for interstate or international commerce and to aircraft purchased outside of the state but brought into the state for repairs or modifications, if no more than 25 hours in airtime are logged in the state. (Senate Bill 1100, effective as noted above)