Aircraft tax

Aircraft sales and use tax by state

What each state taxes when you buy, base, rent out, teach in and maintain an aircraft, and what it charges every year. Every answer quotes the state's own publication, statute or rule. All 50 states and the District of Columbia.

Estimate the tax on an aircraft with the calculator

State	Sales tax when you buy an aircraft	Use tax when you bring one into the state	Exemptions owners plan around	Tax on aircraft rentals	Flight instruction	Parts and labor for maintenance	Registration and yearly taxes
Alabama	Taxed	Depends	Depends	Taxed	Unclear	Depends	Taxed
Alaska	Depends	Depends	Unclear	Depends	Depends	Depends	Unclear
Arizona	Taxed	Taxed	Depends	Taxed	Unclear	Unclear	Taxed
Arkansas	Taxed	Depends	Depends	Depends	Unclear	Depends	Taxed
California	Taxed	Depends	Depends	Taxed	Depends	Depends	Taxed
Colorado	Taxed	Depends	Depends	Depends	Unclear	Depends	None
Connecticut	Depends	Depends	Depends	Taxed	Unclear	Exempt	None
Delaware	None	None	None	Depends	None	None	None
District of Columbia	Taxed	Taxed	Depends	Taxed	Unclear	Taxed	Unclear
Florida	Taxed	Depends	Depends	Taxed	Exempt	Depends	Unclear
Georgia	Taxed	Depends	Unclear	Taxed	Depends	Depends	Taxed
Hawaii	Taxed	Depends	Depends	Taxed	Taxed	Taxed	Taxed
Idaho	Taxed	Depends	Depends	Taxed	Exempt	Depends	Taxed
Illinois	Taxed	Depends	Depends	Exempt	Unclear	Depends	Taxed
Indiana	Taxed	Depends	Depends	Taxed	Depends	Depends	Taxed
Iowa	Taxed	Depends	Depends	Taxed	Taxed	Exempt	Taxed
Kansas	Depends	Depends	Depends	Taxed	Depends	Exempt	Depends
Kentucky	Taxed	Depends	Depends	Taxed	Unclear	Taxed	Taxed
Louisiana	Taxed	Depends	Depends	Taxed	Unclear	Depends	Depends
Maine	Exempt	Exempt	Exempt	Exempt	Unclear	Exempt	Taxed
Maryland	Taxed	Depends	Depends	Taxed	Unclear	Depends	Unclear
Massachusetts	Exempt	Exempt	Exempt	Exempt	Exempt	Exempt	Taxed
Michigan	Taxed	Depends	Depends	Depends	Unclear	Depends	Taxed
Minnesota	Taxed	Depends	Depends	Depends	Depends	Depends	Taxed
Mississippi	Taxed	Depends	Depends	Taxed	Depends	Depends	Unclear
Missouri	Taxed	Depends	Depends	Depends	Unclear	Exempt	Depends
Montana	None	None	None	None	None	None	Taxed
Nebraska	Taxed	Depends	Depends	Depends	Depends	Taxed	Unclear
Nevada	Taxed	Unclear	Depends	Taxed	Unclear	Depends	Unclear
New Hampshire	None	None	None	None	None	None	Taxed
New Jersey	Depends	Depends	Depends	Taxed	Unclear	Depends	None
New Mexico	Depends	Depends	Depends	Taxed	Taxed	Exempt	Taxed
New York	Exempt	Exempt	Exempt	Exempt	Unclear	Exempt	Unclear
North Carolina	Taxed	Depends	Depends	Taxed	Unclear	Depends	Taxed
North Dakota	Taxed	Depends	Depends	Unclear	Unclear	Depends	Taxed
Ohio	Taxed	Taxed	Depends	Taxed	Unclear	Exempt	Taxed
Oklahoma	Taxed	Depends	Depends	Unclear	Unclear	Depends	Taxed
Oregon	None	None	None	None	None	None	Taxed
Pennsylvania	Taxed	Depends	Depends	Taxed	Depends	Exempt	Unclear
Rhode Island	Exempt	Exempt	Exempt	Exempt	Unclear	Exempt	Taxed
South Carolina	Taxed	Depends	Depends	Taxed	Unclear	Depends	Taxed
South Dakota	Taxed	Depends	Depends	Unclear	Unclear	Taxed	Taxed
Tennessee	Taxed	Depends	Depends	Taxed	Unclear	Depends	Unclear
Texas	Taxed	Depends	Depends	Taxed	Exempt	Depends	Unclear
Utah	Taxed	Depends	Depends	Taxed	Exempt	Taxed	Taxed
Vermont	Taxed	Depends	Depends	Unclear	Unclear	Exempt	Unclear
Virginia	Taxed	Depends	Depends	Unclear	Unclear	Depends	Taxed
Washington	Taxed	Depends	Depends	Taxed	Unclear	Taxed	Taxed
West Virginia	Taxed	Depends	Depends	Unclear	Unclear	Exempt	Depends
Wisconsin	Taxed	Depends	Depends	Taxed	Depends	Exempt	Taxed
Wyoming	Taxed	Depends	Depends	Taxed	Unclear	Depends	Unclear

"Depends" means the answer turns on residency, days in the state, weight or how the aircraft is used. Open the state to see why.