California Code, Revenue and Taxation Code - RTC § 5303

(1) Rockets or missiles.

(2) Aircraft operated exclusively by an air carrier or foreign air carrier, as respectively defined in Section 40102(a) (2) and (21) of Title 49 of the United States Code, engaged in air transportation, as defined in Section 40102(a) (5) of that title, while there is in force a certificate or permit issued by the Federal Aviation Administration, or its successor, authorizing such air carrier to engage in such transportation.

(3) Air taxis, as defined in subdivision (a) of Section 1154.