AerScheduler

Aircraft tax · United States

Kansas aircraft sales and use tax

Kansas charges 6.5 percent state sales or use tax on aircraft bought from a dealer, but not on a private sale, and exempts aircraft a nonresident takes out within 10 days. Repair parts and labor are exempt for all aircraft, rentals are taxed, and business aircraft are exempt from property tax.

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 Kansas?

Depends. A dealer's sale of an aircraft owes the state sales tax of 6.5%. An isolated or occasional sale, such as one owner selling to another, is exempt; the exception for occasional sales covers only motor vehicles, not aircraft.

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

Depends. Compensating use tax of 6.5% applies to tangible personal property, including aircraft, bought elsewhere and used or stored in Kansas.

  • There is hereby levied and there shall be collected from every person in this state a tax or excise for the privilege of using, storing, or consuming within this state any article of tangible personal property. Such tax shall be levied and collected in an amount equal to the consideration paid by the taxpayer multiplied by the rate of 6.5%.

    Kansas Statutes Annotated, 2026, K.S.A. 79-3703(a) · checked October 18, 2026

What aircraft sales tax exemptions does Kansas have?

Depends. An aircraft sold and delivered in Kansas to a resident of another state is exempt if it will not be registered or based in Kansas and will not stay more than 10 days. Aircraft sold to certificated or licensed carriers in interstate or foreign commerce, including Part 135 operators, are exempt even if every flight stays in Kansas, as are aircraft for use outside the United States. Aircraft used exclusively for resale, rental or leasing are bought tax-free.

  • any motor vehicle, semitrailer or pole trailer, as such terms are defined by K.S.A. 8-126, and amendments thereto, or aircraft sold and delivered in this state to a bona fide resident of another state, which motor vehicle, semitrailer, pole trailer or aircraft is not to be registered or based in this state and which vehicle, semitrailer, pole trailer or aircraft will not remain in this state more than 10 days;

    Kansas Statutes Annotated, 2026, K.S.A. 79-3606(k) · checked October 18, 2026

  • sales of aircraft including remanufactured and modified aircraft sold to persons using directly or through an authorized agent such aircraft as certified 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 or agency or instrumentality of such foreign government and all sales of aircraft for use outside of the United States

    Kansas Statutes Annotated, 2026, K.S.A. 79-3606(g) · checked October 18, 2026

  • A licensed or certified carrier of persons or property engaged in interstate or foreign commerce is exempt even though the aircraft never leaves Kansas (all flights are intrastate).

    Kansas Department of Revenue, Form ST-28L, Aircraft Exemption Certificate · document dated Rev. 2-20 · checked October 18, 2026

  • Aircraft, repair parts and labor, and oil and gas are also exempt when the aircraft is used exclusively for resale, rental, or leasing purposes.

    Kansas Department of Revenue, Form ST-28L, Aircraft Exemption Certificate · document dated Rev. 2-20 · checked October 18, 2026

Are aircraft rentals taxed in Kansas?

Taxed. Leases and rentals of aircraft are taxable, unless the aircraft is operated by a certificated air carrier in interstate or foreign commerce. Charter flights are not taxed.

  • Leases (short and long-term) and rentals of aircraft that do not qualify as "transportation equipment". Qualifying “Transportation equipment” must be used in interstate commerce. Aircraft that are operated by air carriers authorized and certificated by the United States department of transportation or another federal or a foreign authority to engage in the carriage of persons or property in interstate or foreign commerce. Taxable

    Kansas Department of Revenue, Fact sheet: Airports and FBOs · document dated 02/21/2008 · checked October 18, 2026

  • Charter flights Exempt

    Kansas Department of Revenue, Fact sheet: Airports and FBOs · document dated 02/21/2008 · checked October 18, 2026

Is flight instruction taxed in Kansas?

Depends. Pilot instruction is not taxed. Aircraft rental charges are taxable, so the aircraft time in a lesson is taxable if billed as a rental. Whether a school's own training aircraft can be bought tax-free is disputed between two Department documents, so assume the purchase is taxable.

Are aircraft parts and maintenance labor taxed in Kansas?

Exempt. Sales of repair, modification and replacement parts, and repair and modification labor, are exempt for all aircraft.

Does Kansas register or tax aircraft every year?

Depends. Aircraft used predominantly to earn income in the owner's business, meaning at least 80% of their use, are exempt from Kansas property tax. Other aircraft are taxed as personal property by the county.

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