Aircraft tax · United States

Delaware aircraft sales and use tax

Delaware has no sales tax, so buying, bringing in, maintaining an aircraft and paying for lessons carry no sales tax; sellers pay a gross receipts tax instead. Leasing an aircraft carries a 1.9914 percent lessee use tax, and there is no state personal property tax or aircraft registration fee.

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 Delaware?

None. No sales tax. Delaware has no state or local sales tax; the seller pays a gross receipts tax on its own receipts.

Delaware does not impose a state or local sales tax, but does impose a gross receipts tax on the seller of goods (tangible or otherwise) or provider of services in the state.
Delaware Division of Revenue, Doing Business in Delaware, Step 4: Gross Receipts Taxes · checked October 18, 2026

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

None. No use tax on an aircraft bought elsewhere and based in Delaware. The only use tax on aircraft is the tax on leases, covered under rentals.

Delaware does not impose a state or local sales tax, but does impose a gross receipts tax on the seller of goods (tangible or otherwise) or provider of services in the state.
Delaware Division of Revenue, Doing Business in Delaware, Step 4: Gross Receipts Taxes · checked October 18, 2026
CHAPTER 43. Use Tax on Leases of Tangible Personal Property
Delaware Code, Title 30, Chapter 43 (Use Tax on Leases of Tangible Personal Property), heading · checked October 18, 2026

What aircraft sales tax exemptions does Delaware have?

None. With no sales tax there is nothing to be exempted from on a purchase.

Delaware does not impose a state or local sales tax, but does impose a gross receipts tax on the seller of goods (tangible or otherwise) or provider of services in the state.
Delaware Division of Revenue, Doing Business in Delaware, Step 4: Gross Receipts Taxes · checked October 18, 2026

Are aircraft rentals taxed in Delaware?

Depends. A lessee of tangible personal property in Delaware owes a use tax of 1.9914% of the rent, collected by the lessor. Aircraft are not on the list of excluded property, so an aircraft lease or rental is covered. Whether an hourly rental with a pilot counts as a lease is not addressed.

There is imposed by this section on every lessee a use tax, for the use within this State, under a lease of tangible personal property (other than motor vehicles, household furniture, household fixtures or household furnishings, hospital equipment and any and all medical and remedial equipment
Delaware Code, 30 Del. C. 4302(a) · checked October 18, 2026
equal to 1.9914% of the rent under such lease.
Delaware Code, 30 Del. C. 4302(a) · checked October 18, 2026
“Lease” means an agreement (either written or oral) under which a lessor grants to a lessee the right to use property for a specified period or at the will of either the lessor or lessee.
Delaware Code, 30 Del. C. 4301(1) · checked October 18, 2026
“Person required to collect the tax” shall include every lessor of property the use of which is subject to tax under § 4302 of this title
Delaware Code, 30 Del. C. 4301(5) · checked October 18, 2026

Is flight instruction taxed in Delaware?

None. No sales tax on flight instruction. The school pays gross receipts tax on what it takes in, as any Delaware business does. Whether aircraft time inside a lesson counts as a lease for the lessee use tax is not addressed.

Delaware does not impose a state or local sales tax, but does impose a gross receipts tax on the seller of goods (tangible or otherwise) or provider of services in the state.
Delaware Division of Revenue, Doing Business in Delaware, Step 4: Gross Receipts Taxes · checked October 18, 2026

Are aircraft parts and maintenance labor taxed in Delaware?

None. No sales tax on parts or repair labor. The repair shop pays gross receipts tax on its receipts.

Delaware does not impose a state or local sales tax, but does impose a gross receipts tax on the seller of goods (tangible or otherwise) or provider of services in the state.
Delaware Division of Revenue, Doing Business in Delaware, Step 4: Gross Receipts Taxes · checked October 18, 2026

Does Delaware register or tax aircraft every year?

None. Delaware does not tax personal property, so there is no yearly aircraft property tax at the state level. The aeronautics chapter of the Delaware Code has no aircraft registration or fee.

No tax shall be levied, assessed or collected by this State upon personal property whether tangible or intangible.
Delaware Code, 30 Del. C. 102(a) · checked October 18, 2026

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