"Even though I'm a CPA, I don't bother with doing this myself because the laws are fairly technical and they're changing all the time. The obtaining, retaining and conveying of the records is quite significant. So it is much easier to retain someone who is based in Sacramento, who can easily go to the hearings, walk your stuff in, and quickly respond when necessary. Overall, ASTC saved us about a million dollars in potential sales tax. In the grand scheme of things, that's pretty fantastic."

We consulted a local tax attorney who advised us of how to set up the sale and where to put the new jet in order to minimize the California sales and use tax. We proceeded as he advised and several months into the process realized that his strategy was not working. We were assessed almost $260,000.00 sales tax along with additional penalties of approximately $50,000.00. We called ASTC very late in the game to try and save the day. ASTC presented our case again before the tax board, and this time we prevailed. ASTC won the case and our future business. We recently completed the purchase of our fourth turbine aircraft through ASTC, with tax savings among these aircraft approaching the $1,000,000.00 mark

"Our corporation purchased a Piper Malibu Jetprop in March 2005 and we immediately engaged the services of Associated Sales Tax Consultants Incorporated, to guide us through the process of eliminating the sales tax on our purchase. They were very helpful in monitoring our in state and out of state usage of the aircraft, documentation of our out of state business use and filing of all paper work with the State Board of Equalization. We had a successful out come that resulted in a saving after all fees of $55,000.00. If you are contemplating the purchase of an aircraft and can use it for out of state business at least 50% of the time during the first 6 months of ownership, we highly recommend the use of their services."

"I have used Associated Sales Tax Consultants, Inc. (ASTC) to shield my business from the tax collectors. I was amazed when an audit by the Board of Equalization that had caused me to lose sleep, quickly dissipated once Joe Micallef and the people at ASTC got involved, those of us who have used Joe's [ASTC's] expertise clearly know he is the best..."

"We did our homework and prepared all the documentation related to our yacht's purchase in Canada, saved all our receipts, and had copies of the boat's log. When we were contacted by the State Board of Equalization, we sent them an explanatory letter with all the appropriate copies of the above items. Without an explanation the Board denied our claim for exemption and sent us a tax bill for $22,000.00. We contacted your firm, and retained you to help our situation. Within two months we received from the Board a new notice of determination stating that our tax bill was $0. I would certainly recommend ASTC to anyone who is planning to purchase a yacht and wants to ensure obtaining the proper tax exemption from the Board of Equalization."

"I want to let you know that we are very pleased with the efficient, professional handling of our account over the past year since our acquisition of the aircraft. Thank you very much for providing us with excellent representation through your Transaction Analysis Program. I would highly recommend the program to anyone making an aircraft acquisition. Best wishes to you and your staff for continued success."

"In my opinion, Associated Sales Tax Consultants is a well run professional organization. I appreciated the service their firm provided me and wish them further success in the operation of their business."

"We are extremely pleased with the results of the effort expended upon this project by your staff. There is no doubt in our minds that we would have been unsuccessful in obtaining the positive results by ourselves. We would not hesitate to recommend your firm and it's services to anyone seeking the same end result. Thank you for your diligent and professional attention to our project."

"Your analysis and advice were accurate, complete and clear. Further, the completely successful results indicate that you dealt as effectively with the State Board of Equalization as you did with our client and with me. Indeed, our client has now sold the aircraft, and referred the buyer to you for advice and assistance. We certainly would consult you again in connection with any aircraft or boat purchase and sale transaction."

"I wanted to thank you for your advice and representation with respect to the sales tax potentially owed with respect to my Conquest. You were knowledgeable, courteous and, most of all, effective in obtaining an exemption from sales or use tax for my aircraft with minimum involvement on my part. Thank you again for your excellent service"

"As a repeat customer, we highly recommend ASTC not only for those going through the process the first time, but as a regular part of any aircraft purchase in which there are potential sales tax consequences."

"With regards to our transaction with your firm, please be advised , we are very pleased with all aspects of our association with you and your firm and would never consider anyone else for aircraft consultants."

"It seems as much as you learn in life you couldn't possibly learn it all. Therefore, all intelligent and successful people hire the right person for the right job. I'm still trying to figure out my excuse for not having hired you in the first place. Thank you for turning a potential expensive mistake on my part, into one that went away in just a few weeks. You are truly champions of your field."

"I would like to start off by saying that I appreciate the quick and timely resolution to my California Sales Tax matter. Your description on the process was clear and any questions that I had were quickly answered. For those in need of your services, I will certainly be recommending that they contact you."

"They took care of all of the paperwork and the transactions between the "taxman" and myself. They were extremely efficient and kept the information strictly confidential. I was very impressed and would not hesitate to call upon them again before I get involved in any other transaction. That little voice was right and they truly are my "Knight in Shining Armor!"

"The staff at Associated Sales Tax Consultants Incorporated helped us focus on the issues and gather the necessary facts and documentation that was needed. Throughout the process they explained all our questions and were always quick to answer our phone calls and email messages. Our case was handled in a timely manner; it took about six months from the time we first contacted them until we received the final letter from California. Associated Sales Tax Consultants did their best for us and I would not hesitate to recommend them to anyone. We would like to take this opportunity to convey a heartfelt thank you to everyone at ASTC for your efforts on our behalf. You saved us a lot of money!"

"Please let this letter serve as a personal recommendation for you and your company regarding the professional help and guidance you provided with the purchase of my Siai Marchetti."

"As you know with this writing, we have had our second experience as a result of two aircraft purchases using your Transaction Analysis Program. I am delighted to tell you that both have been rewarding. The guidance and assistance provided by you and your staff in all areas, including record keeping, were exemplary. I would not hesitate to recommend your organization to any prospective aircraft buyer."

"Thanks so much for your efforts in getting this done successfully. This is the 3rd aircraft and 4th time we have turned to ASTC for help with the state taxing agencies, and so far, you are batting a 1000, 4 for 4, Outstanding! You can be sure that we will turn to you again in the future as the need arises."

"I am writing this letter in appreciation of your professionalism and hard work. You successfully represented me in the unfair claim by the State of California to collect taxes on my airplane for out of state use. We prevailed in our proof of that. I would recommend your services and will do so to any entity in need of proficient representation in similar matters. Thank you for your help."

"I found Associated Sales Tax Consultants to be highly professional and knowledgeable in their field of expertise, and the results were exactly what they said they could do. Basically, they made the purchase transaction of my Jet Ranger a painless process for us, and they performed flawlessly. They told us what they could do, we signed up, and they delivered. The bottom line is that I saved a ton of money...legally. I would encourage anyone thinking of a large purchase, be it an aircraft, yacht, or even construction equipment, to investigate and use the services offered by Associated Sales Tax Consultants. I plan on continuing to utilize ASTC for all of my future aviation purchases!"

"The fact that the Board reviewed your filing and granted the exemption so quickly speaks for itself. Your filing was obviously done in a professional and procedurally correct manner as the approval came in two weeks. I thank you for your excellent service and commend you and your staff for your professionalism and knowledge of the tax system. I certainly would not hesitate to recommend your services to anyone in need of them. I just wish some of the other companies I do business with were as good as yours."

"I would like to thank your company for the successful efforts in resolving the use tax issues concerning my aircraft. You may be assured that I will highly recommend your company to anyone with a sales/use tax issue"

"The detailed guidance that you and your staff provided was essential in obtaining the exemption. I was especially impressed by the very timely responses I received to any and all of my questions. I would recommend your services without hesitation to any prospective purchasers of vehicles."

"Dear Sea Magazine, As both a boater and aviator, I was attracted to an ad appearing in Sea, featuring a photo of a business jet emblazoned with the name "Sales Tax One." I saved the ad, and months later during the early stages of an aircraft purchase, I called the advertiser, Associated Sales Tax Consultants. They were excellent to work with in every aspect. They followed up on each detail to make sure our purchase would qualify for an exemption, and today I received a letter from the California State Board of Equalization confirming it was granted - a savings of over $20,000.00. Thanks for a great magazine, and for continuing to promote services such as Associated Sales Tax Consultants."

"I was impressed with the professionalism of Associated Sales Tax Consultants interacting with the California State Board of Equalization resulting in an exemption of California Use Tax, for my boat (yacht). And the whole process was completed in 12 weeks!"

"Fantastic Job!"

"ASTC has demonstrated knowledge, diligence and professionalism in overseeing our transactions, offering sound advice, imposing essential discipline in the paperwork and taking care of all the mysterious details of getting through the exemption process successfully".

"While I had no doubt of the outcome with the State Board of Equalization concerning the purchase of my new vessel I must admit I was very happy to receive your letter stating that all outstanding issues have been resolved and my case is closed. I would like to compliment your company for its outstanding service in the overall handling of this matter from start to finish. All phone calls were answered in a very professional manner by a "real person" not a machine. Overall, my experience with Associated Sales Tax Consultants was very positive. I would highly recommend your company to anyone who is thinking about a purchase of a vessel, aircraft or recreational vehicle."

"...ASTC does outstanding services for us!"

"Associated Sales Tax Consultant's, Inc. has done a great job for me."

"This professional and experienced group of sales tax experts saved me $13,860.00 in tax liability and $9,124.50 in interest, for a total tax savings of $22,984.50. I sincerely appreciate the professional and experienced consultants I hired to fulfill my tax liability needs."

"I am writing to express my appreciation for work your firm performed in obtaining my California sales tax exemption for my recent purchase of a motor yacht. I do appreciate the opportunity to work with you, and would certainly do so again in the event of another similar purchase."

"We called our tax advisor and he put us in touch with Associated Sales Tax Consultants, Inc. Thank God for that call. These people are very professional and know the inner workings of the State Board of Equalization. We were elated to recently receive word that we have been granted the sales tax exemption from the Board of Equalization. We highly recommend to anyone attempting to gain a sales tax exemption to consult these fine professional people at Associated Sales Tax Consultants, Inc."

"Excellent, helpful service."

"From the initial consultation call through the entire process, we found ASTC to be professional, thorough, responsive, and friendly at all times. They explained the process clearly at the beginning and worked with us every step of the way to ensure a positive outcome. The bottom line is that ASTC helped us to save tens of thousands of dollars in tax. Given the situation to use such services in the future, I would not hesitate to use ASTC again."

"If it wasn't for the excellent reputation of Associated Sales Tax Consultants we would not have won our case. We would highly recommend your company. Thank you."

"You and your staff have been most helpful in guiding us through this. It has been absolutely painless. Thank you again for all your help and attention."

"Mr. Micallef and Associated Sales Tax Consultants, Inc. did an exceptional job defending my interests in a recent dispute with the CA State Board of Equalization. They provided all the resources and knowledge required to stand up to the bullying employed by CA tax collectors and did so for a reasonable and fair fee. Kudos to ASTC, Inc. for being a voice for the little guy! My case did not involve a corporate jet or mega yacht, but it was a significant amount in my world. Thank you for being an incredible resource for the common man (woman and dog!)."

"I learned a lot from the process and will hopefully be able to use my experiences in future situations. I would like to thank the staff of ASTC for their patience and cooperation as there were some road-blocks that occurred along the way. I would recommend your service to anyone. Thank you for your time and help in getting this situation resolved and for the pleasant experience."