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Aircraft tax · United States

Massachusetts aircraft sales and use tax

Massachusetts exempts aircraft and aircraft repair and replacement parts from sales and use tax, and does not tax services such as flight instruction or repair labor. Aircraft based in Massachusetts register with MassDOT's Aeronautics Division, $100 to $300 by 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 Massachusetts?

Exempt. Sales of aircraft are exempt from the Massachusetts sales tax, with no paperwork required. The Department reads "aircraft" to include airplanes, helicopters and gliders.

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

Exempt. Storage and use of an aircraft in Massachusetts is exempt from use tax, so an aircraft bought elsewhere owes no Massachusetts use tax.

What aircraft sales tax exemptions does Massachusetts have?

Exempt. Every aircraft sale and use is exempt, so fly-away, carrier and rental-fleet exemptions are not needed. Repair and replacement parts used exclusively in aircraft are exempt too.

Are aircraft rentals taxed in Massachusetts?

Exempt. Massachusetts law counts a rental as a sale, and sales of aircraft are exempt, so aircraft rentals carry no sales tax.

Is flight instruction taxed in Massachusetts?

Exempt. Flight instruction is a service, and Massachusetts taxes only telecommunications services. The aircraft time inside a lesson and the school's aircraft purchase fall under the aircraft exemption.

Are aircraft parts and maintenance labor taxed in Massachusetts?

Exempt. Repair and replacement parts used exclusively in aircraft are exempt. Repair labor is a service, which Massachusetts does not tax.

Does Massachusetts register or tax aircraft every year?

Taxed. Aircraft based in Massachusetts register with MassDOT's Aeronautics Division. The fee runs by maximum takeoff weight: $100 up to 2,000 pounds, $165 to 3,500, $230 to 12,500 and $300 above, halved for aircraft acquired on or after July 1.

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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