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Aircraft tax · United States

Connecticut aircraft sales and use tax

Connecticut charges 6.35 percent sales or use tax on aircraft under 6,000 pounds maximum takeoff weight and exempts heavier aircraft. Aircraft repair services and parts are exempt for all aircraft, and towns may not tax aircraft as property.

Every answer below quotes the state's own source. Last checked October 18, 2026. Estimate the tax on your aircraft

Do you pay sales tax on an aircraft bought in Connecticut?

Depends. Aircraft with a maximum certificated takeoff weight of six thousand pounds or more are exempt. Lighter aircraft pay the 6.35% sales tax. In a private sale, the buyer pays use tax on the full price to the Department of Revenue Services instead.

  • Sales of and the storage, use or other consumption of, aircraft having a maximum certificated takeoff weight of six thousand pounds or more.

    Connecticut General Statutes, Sec. 12-412(99), 2026 Supplement · checked October 18, 2026

  • The sales tax rate of 6.35% applies to the retail sale, lease, or rental of most goods

    Connecticut Department of Revenue Services, Sales and Use Tax Information · checked October 18, 2026

  • a tax is hereby imposed on all retailers at the rate of six and thirty-five-hundredths per cent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail

    Connecticut General Statutes, Sec. 12-408(1) · checked October 18, 2026

  • in case of the purchase of any motor vehicle, snowmobile, vessel or aircraft other than from a licensed motor vehicle dealer or licensed motor vehicle lessor, a snowmobile dealer, a licensed marine dealer or a retailer of aircraft, respectively, the receipts therefrom shall not be included in the measure of the sales tax, but the purchaser thereof shall pay a use tax on the total purchase price thereof to the Commissioner of Revenue Services

    Connecticut General Statutes, Sec. 12-431(a)(1) · checked October 18, 2026

Do you owe use tax on an aircraft bought outside Connecticut?

Depends. Use tax applies to aircraft bought elsewhere for storage or use in Connecticut, unless the aircraft weighs six thousand pounds or more (maximum certificated takeoff weight) and so is exempt. Family transfers between spouses, parents, children and siblings owe no use tax.

  • An excise tax is hereby imposed on the storage, acceptance, consumption or any other use in this state of tangible personal property purchased from any retailer for storage, acceptance, consumption or any other use in this state

    Connecticut General Statutes, Sec. 12-411(1)(A) · checked October 18, 2026

  • No use tax shall be payable in cases of purchase (A) when the purchaser is the spouse, mother, father, brother, sister or child of the seller

    Connecticut General Statutes, Sec. 12-431(a)(2) · checked October 18, 2026

What aircraft sales tax exemptions does Connecticut have?

Depends. Aircraft of six thousand pounds or more maximum certificated takeoff weight are exempt outright. Aircraft built by a Connecticut manufacturer are exempt when sold to an interstate or foreign carrier, a foreign government, or a nonresident who uses them in Connecticut only to remove them. There is no general fly-away exemption for lighter aircraft.

  • Sales of and the storage, use or other consumption of, aircraft having a maximum certificated takeoff weight of six thousand pounds or more.

    Connecticut General Statutes, Sec. 12-412(99), 2026 Supplement · checked October 18, 2026

  • Sales of and the storage, use or other consumption, by a manufacturer of aircraft located in this state, of flyable aircraft complete with necessary equipment and modifications, but not separate engines and parts thereof, sold to persons taking delivery and using such aircraft as certificated or licensed carriers of persons or property in interstate or foreign commerce under authority of the laws of the United States or any foreign government, or sold to any foreign government for use by such government outside of this state, or sold to persons who are not residents of this state and who will not use such aircraft in this state otherwise than in the removal of such aircraft from this state.

    Connecticut General Statutes, Sec. 12-412(20) · checked October 18, 2026

Are aircraft rentals taxed in Connecticut?

Taxed. Leasing or renting tangible personal property of any kind is a taxable sale, so aircraft rentals are taxed unless the aircraft is exempt, such as one of six thousand pounds or more.

Is flight instruction taxed in Connecticut?

Not clearly published. The only flight instruction the statute lists as a taxable service is instruction by a certificated air carrier. No Department guidance says how a flight school's lessons, or the aircraft time inside them, are treated.

  • Flight instruction and chartering services by a certificated air carrier on an aircraft, the use of which for such purposes, but for the provisions of subdivision (4) of section 12-410 and subdivision (12) of section 12-411, would be deemed a retail sale and a taxable storage or use, respectively, of such aircraft by such carrier;

    Connecticut General Statutes, Sec. 12-407(a)(37)(L) · checked October 18, 2026

Are aircraft parts and maintenance labor taxed in Connecticut?

Exempt. Aircraft repair services and repair or replacement parts used in aircraft are exempt, for aircraft of any weight.

Does Connecticut register or tax aircraft every year?

None. Towns must exempt aircraft from local property tax. The statutes that set state aircraft registration and fees have been repealed, so there is no yearly state aircraft fee.

AerScheduler can add sales tax, at the rates you set, to the invoices you raise for parts, labor and other charges, taxing only the lines your state taxes. How it works

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