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Aircraft tax · United States

Maryland aircraft sales and use tax

Maryland charges 6 percent sales or use tax on aircraft and on aircraft rentals. Parts installed on aircraft under 12,500 pounds are exempt until June 30, 2030, and aircraft used principally in interstate commerce are exempt.

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 Maryland?

Taxed. 6 percent of the price. A one-off sale by someone who does not normally sell is exempt only if the price is under $1,000 and no dealer or auctioneer is involved, so a private aircraft sale is effectively taxable.

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

Depends. Use tax applies to an aircraft bought elsewhere and used in Maryland. Tax paid to another state before the aircraft enters Maryland is credited, and the owner pays only the difference if the other state's tax was lower.

  • a use, in the State, of tangible personal property, a digital code, a digital product, or a taxable service.

    Maryland Code, Tax-General §11-102(a) · checked October 18, 2026

  • (2) If the tax paid to another state is less than the sales and use tax, the buyer shall pay the difference between the sales and use tax and the amount paid to the other state

    Maryland Code, Tax-General §11-221(c) · checked October 18, 2026

What aircraft sales tax exemptions does Maryland have?

Depends. An aircraft used principally to cross state lines in interstate or foreign commerce is exempt, along with parts used on it. The Comptroller's rule requires more than 50 percent of mileage, trips or days of use in its first year to be between pickup or delivery points in different states. We found no nonresident fly-away exemption for aircraft.

  • to a sale of an aircraft, motor vehicle, railroad rolling stock, or vessel that is used principally to cross State lines in interstate or foreign commerce

    Maryland Code, Tax-General §11-208(c)(1) · checked October 18, 2026

  • More than 50 percent of the total mileage traveled is mileage between a pickup or delivery point in one state and a pickup or delivery point in another state or the District of Columbia (uninterrupted by intervening pickups or deliveries), between a pickup or delivery point within the United States and a pickup or delivery point outside the United States, or between pickup and delivery points wholly outside the United States.

    Code of Maryland Regulations, COMAR 03.06.01.26B(1) · checked October 18, 2026

Are aircraft rentals taxed in Maryland?

Taxed. A rental is a sale under Maryland law, so aircraft rentals are taxed at the regular rate.

  • title to or possession of property, a digital code, or a digital product is transferred or is to be transferred absolutely or conditionally by any means, including by lease, rental, royalty agreement, or grant of a license for use

    Maryland Code, Tax-General §11-101(i)(1) · checked October 18, 2026

Is flight instruction taxed in Maryland?

Not clearly published. Maryland taxes only listed services, and personal or professional services outside that list are not taxed. No Maryland source we found addresses flight instruction, or whether the aircraft time inside a lesson is a taxable rental.

  • Except for taxable services set forth in Tax-General Article, §11-101(m), Annotated Code of Maryland, the tax does not apply to a personal, professional, or insurance service that involves a sale as an inconsequential element for which no separate charge is made.

    Code of Maryland Regulations, COMAR 03.06.01.01A · checked October 18, 2026

Are aircraft parts and maintenance labor taxed in Maryland?

Depends. Parts and equipment installed to repair, maintain or upgrade an aircraft or its avionics are exempt if the aircraft weighs under 12,500 pounds maximum takeoff weight, or is heavier and used primarily in interstate commerce. The exemption runs until June 30, 2030.

  • The sales and use tax does not apply to the sale of materials, parts, or equipment used to repair, maintain, or upgrade aircraft or the avionics systems of aircraft if the materials, parts, or equipment are installed on an aircraft that: (1) has a maximum gross takeoff weight of less than 12,500 pounds; or (2) (i) has a maximum gross takeoff weight of 12,500 pounds or more; and (ii) is primarily used in interstate or foreign commerce.

    Maryland Code, Tax-General §11-237, effective until June 30, 2030 · checked October 18, 2026

  • EFFECTIVE UNTIL JUNE 30, 2030 PER CHAPTERS 957 AND 958 OF 2024

    Maryland Code, Tax-General §11-237 status line · checked October 18, 2026

Does Maryland register or tax aircraft every year?

Not clearly published. We found no Maryland primary source on a yearly state aircraft registration fee or on personal property tax on aircraft.

The state's published guidance does not clearly answer this.

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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