Aircraft tax · United States

Maine aircraft sales and use tax

Maine exempts sales, use and leases of aircraft, and aircraft repair and replacement parts, from sales and use tax through June 30, 2033. Aircraft owned by Maine residents pay an annual excise tax to the town where they are based instead.

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 Maine?

Exempt. Buying an aircraft in Maine is exempt from sales tax through June 30, 2033, under a temporary exemption that covers sales, use and leases of aircraft.

Sales, use or leases of aircraft and sales of repair and replacement parts exclusively for use in aircraft or in the significant overhauling or rebuilding of aircraft or aircraft parts or components from July 1, 2011 to June 30, 2033.
Maine Revised Statutes, 36 M.R.S. §1760(88-A) · checked October 18, 2026

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

Exempt. Using in Maine an aircraft bought elsewhere is exempt from use tax through June 30, 2033, under the same exemption.

Sales, use or leases of aircraft and sales of repair and replacement parts exclusively for use in aircraft or in the significant overhauling or rebuilding of aircraft or aircraft parts or components from July 1, 2011 to June 30, 2033.
Maine Revised Statutes, 36 M.R.S. §1760(88-A) · checked October 18, 2026

What aircraft sales tax exemptions does Maine have?

Exempt. Through June 30, 2033 every aircraft sale, use and lease is exempt. A separate exemption with no end date covers sales and leases of aircraft over 6,000 pounds, turbine aircraft, and aircraft used by a Part 135 operator. If the temporary exemption lapses, a nonresident's aircraft is exempt from use tax if it is in Maine no more than 20 days in the 12 months after purchase, not counting days for major repairs or maintenance.

Sales, use or leases of aircraft and sales of repair and replacement parts exclusively for use in aircraft or in the significant overhauling or rebuilding of aircraft or aircraft parts or components from July 1, 2011 to June 30, 2033.
Maine Revised Statutes, 36 M.R.S. §1760(88-A) · checked October 18, 2026
Sales or leases of aircraft that weigh over 6,000 pounds, that are propelled by one or more turbine engines or that are in use by a Federal Aviation Administration classified 135 operator.
Maine Revised Statutes, 36 M.R.S. §1760(88) · checked October 18, 2026
If the property is an aircraft not exempted under subsection 88 or 88‑A and the owner at the time of purchase was a resident of another state or tax jurisdiction and the aircraft is present in this State not more than 20 days during the 12 months following its purchase, exclusive of days during which the aircraft is in this State for the purpose of undergoing "major alterations," "major repairs" or "preventive maintenance" as those terms are described in 14 Code of Federal Regulations, Appendix A to Part 43, as in effect on January 1, 2005.
Maine Revised Statutes, 36 M.R.S. §1760(45)(A-3) · checked October 18, 2026

Are aircraft rentals taxed in Maine?

Exempt. Maine treats rentals as sales, but the aircraft exemption covers leases of aircraft, so aircraft rentals are exempt through June 30, 2033.

"Sale" means any transfer, exchange or barter, in any manner or by any means whatsoever, for a consideration and includes leases and rentals, conditional sale contracts and any contract under which possession of the property is given to the purchaser but title is retained by the seller as security for the payment of the purchase price, and leases and contracts that are determined by the assessor to be in lieu of purchase.
Maine Revised Statutes, 36 M.R.S. §1752(13) · checked October 18, 2026
Sales, use or leases of aircraft and sales of repair and replacement parts exclusively for use in aircraft or in the significant overhauling or rebuilding of aircraft or aircraft parts or components from July 1, 2011 to June 30, 2033.
Maine Revised Statutes, 36 M.R.S. §1760(88-A) · checked October 18, 2026

Is flight instruction taxed in Maine?

Not clearly published. Maine taxes only listed services, and we found no Maine source that addresses flight instruction. A school's purchase of a training aircraft is exempt through June 30, 2033 under the general aircraft exemption.

Sales, use or leases of aircraft and sales of repair and replacement parts exclusively for use in aircraft or in the significant overhauling or rebuilding of aircraft or aircraft parts or components from July 1, 2011 to June 30, 2033.
Maine Revised Statutes, 36 M.R.S. §1760(88-A) · checked October 18, 2026

Are aircraft parts and maintenance labor taxed in Maine?

Exempt. Repair and replacement parts used exclusively in aircraft are exempt through June 30, 2033. Labor for repairing property is not part of the taxable price when it is charged separately.

Sales, use or leases of aircraft and sales of repair and replacement parts exclusively for use in aircraft or in the significant overhauling or rebuilding of aircraft or aircraft parts or components from July 1, 2011 to June 30, 2033.
Maine Revised Statutes, 36 M.R.S. §1760(88-A) · checked October 18, 2026
The price received for labor or services used in installing or applying or repairing the property sold or fabricated, if separately charged or stated
Maine Revised Statutes, 36 M.R.S. §1752(14)(B)(4) · checked October 18, 2026

Does Maine register or tax aircraft every year?

Taxed. Aircraft owned or controlled by a Maine resident pay an annual excise tax, paid to the town where the aircraft is based: 9 mills per dollar of the maker's average equipped price in the first year, falling to 3 mills from the 5th year, with a $10 minimum. Antique and experimental aircraft are exempt.

9 mills on each dollar of the maker's average equipped price for the first or current year of model; 7 mills for the 2nd year; 5 mills for the 3rd year; 4 mills for the 4th year; and 3 mills for the 5th and succeeding years. The minimum tax is $10.
Maine Revised Statutes, 36 M.R.S. §1482(1)(A) · checked October 18, 2026
The excise tax on an aircraft must be paid to the municipality where the aircraft is based except as follows.
Maine Revised Statutes, 36 M.R.S. §1484(1) · checked October 18, 2026
Antique and experimental aircraft as defined in Title 6, section 3, subsections 10‑A and 18‑E that are registered in accordance with the provisions of Title 6
Maine Revised Statutes, 36 M.R.S. §1483(14) · checked October 18, 2026

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