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Aircraft tax · United States

Louisiana aircraft sales and use tax

Louisiana charges 5 percent state sales or use tax on aircraft, plus parish and local tax, and taxes aircraft rentals and repairs. An aircraft hangared in Louisiana owes use tax even if it flies interstate, and light private aircraft are exempt from personal 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 Louisiana?

Taxed. The state sales tax rate is 5 percent since January 2025, and parish and other local sales taxes are added on top. Local rates vary by parish.

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

Depends. Use tax is due on an aircraft bought elsewhere that comes to rest in Louisiana. An airplane hangared here and based here for interstate trips owes use tax; one that only stops to refuel, for repair, or to pick up or drop off passengers does not. Sales tax paid to another state is credited only if that state grants Louisiana the same credit.

What aircraft sales tax exemptions does Louisiana have?

Depends. Louisiana does not tax bona fide interstate commerce, but the Department reads this narrowly for aircraft: the airplane must be used continuously in interstate commerce from the moment it enters the state. Flying owners or employees between states for purposes other than direct revenue production does not count.

  • In order for an airplane that is imported into Louisiana to be considered in bona fide interstate commerce during the airplane’s time of use, consumption, distribution or storage in Louisiana, such that the levy of the use tax on the airplane is barred by La. Rev. Stat. Ann. § 47:305(E), the bona fide interstate commerce activity must be continuous and uninterrupted from the moment that the airplane enters the state.

    Louisiana Department of Revenue, Revenue Ruling 07-002, Sales and Use Taxation of Airplanes · document dated May 22, 2007 · checked October 18, 2026

  • Mileage to transport business owners, officers, or employees between states for purposes other than direct revenue production will not be considered bona fide interstate commerce for the airplanes used in such transportation.

    Louisiana Department of Revenue, Revenue Ruling 07-002, Sales and Use Taxation of Airplanes · document dated May 22, 2007 · checked October 18, 2026

Are aircraft rentals taxed in Louisiana?

Taxed. Louisiana levies sales tax on the lease or rental of tangible personal property, and an aircraft rental is not excluded. Local rental taxes apply as well.

  • There is hereby levied a tax upon the lease or rental within this state of each item or article of tangible personal property or digital product, as defined in this Chapter.

    Louisiana Revised Statutes, R.S. 47:302(B) · checked October 18, 2026

Is flight instruction taxed in Louisiana?

Not clearly published. Louisiana taxes only the services on its list, and flight instruction is not one of them. No Louisiana source we found says whether the aircraft time inside a lesson is a taxable rental, or how a school's aircraft purchase is treated.

Are aircraft parts and maintenance labor taxed in Louisiana?

Depends. Parts and repair labor are both taxable; repair and maintenance of tangible personal property is a taxable service. Repairs on an aircraft that is then delivered outside the state are exempt from state (not local) tax, and painting of transport category or military aircraft registered outside Louisiana is exempt.

Does Louisiana register or tax aircraft every year?

Depends. No personal property tax is due on an aircraft with an operating empty weight under seven thousand pounds owned by an individual or LLC and flown under 14 CFR Part 91, from January 2026. Heavier or commercially used aircraft may be assessed by the parish.

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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