AerScheduler

Aircraft tax · United States

Idaho aircraft sales and use tax

Idaho charges 6 percent sales or use tax on aircraft and on bare aircraft rentals, but not on flight instruction or separately stated repair labor. Aircraft operating in Idaho register with the Idaho Transportation Department every year, at 3 cents per pound of maximum gross weight.

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 Idaho?

Taxed. 6 percent of the sales price on each retail sale of an aircraft, under Idaho's general sales tax.

  • An excise tax is hereby imposed upon each sale at retail at the rate of six percent (6%) of the sales price

    Idaho Code, Section 63-3619 · checked October 18, 2026

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

Depends. Use tax applies to an aircraft bought elsewhere and used in Idaho. An LLC or other entity an Idaho resident forms in another state to own aircraft is not a nonresident, and its aircraft owes use tax on first use in Idaho.

What aircraft sales tax exemptions does Idaho have?

Depends. Sales or leases to nonresidents for use outside Idaho are exempt if the aircraft leaves and is not used in Idaho more than 90 days in any 12-month period. Aircraft used primarily as common carriers or for air ambulance service are exempt, and so are parts installed on nonresidents' private aircraft by an FAA-approved Idaho repair station.

Are aircraft rentals taxed in Idaho?

Taxed. Renting an aircraft without a pilot is a taxable sale, and the owner collects tax on each rental payment. A flying club's rentals to its members are taxable bare rentals too.

Is flight instruction taxed in Idaho?

Exempt. Flight instruction, including solo flights within the lessons, is a service and not taxed. The school's purchase or lease of aircraft used mainly for instruction is taxable.

Are aircraft parts and maintenance labor taxed in Idaho?

Depends. Parts and materials are taxable. Repair labor is not, if it is stated separately; an unitemized repair bill is taxable in full.

Does Idaho register or tax aircraft every year?

Taxed. Every aircraft operating in Idaho registers with the Idaho Transportation Department each year, at 3 cents per pound of maximum certified gross weight, at least $20 and at most $600, in place of personal property tax. A nonresident's aircraft is exempt unless it operates in Idaho more than 90 days in the registration year.

  • in no case to be less than twenty dollars ($20.00) and not to exceed six hundred dollars ($600) upon any one (1) aircraft, provided that such fee shall be in lieu of all personal property taxes on such aircraft.

    Idaho Code, Section 21-114 · checked October 18, 2026

  • three cents (3¢) per pound of the manufacturer's certified maximum gross weight

    Idaho Code, Section 21-114 · checked October 18, 2026

  • a cumulative period of greater than ninety (90) days

    Idaho Code, Section 21-114 · 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

Other states