# Massachusetts aircraft 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.

Source: https://www.aerscheduler.com/aircraft-tax/united-states/massachusetts
Checked: 2026-10-18

## 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.

> "(vv) Sales of aircraft."
>
> Massachusetts General Laws, [c. 64H, §6(vv)](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64H/Section6). Checked 2026-10-18.

> "No documentation is required to receive the benefit of these exemptions."
>
> Massachusetts Department of Revenue, [TIR 02-2, Sales and Use Tax Exemptions for Aircraft and Replacement Parts](https://www.mass.gov/technical-information-release/tir-02-2-sales-and-use-tax-exemptions-for-aircraft-and-replacement-parts), dated 01/24/2002. Checked 2026-10-18.

## 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.

> "(e) Storage, use or other consumption of aircraft."
>
> Massachusetts Department of Revenue, [TIR 02-2, Sales and Use Tax Exemptions for Aircraft and Replacement Parts](https://www.mass.gov/technical-information-release/tir-02-2-sales-and-use-tax-exemptions-for-aircraft-and-replacement-parts), dated 01/24/2002. Checked 2026-10-18.

## 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.

> "(vv) Sales of aircraft."
>
> Massachusetts General Laws, [c. 64H, §6(vv)](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64H/Section6). Checked 2026-10-18.

> "(uu) Sales of repair or replacement parts exclusively for use in aircraft or in the significant overhauling or rebuilding of aircraft or aircraft parts or components on a factory basis."
>
> Massachusetts General Laws, [c. 64H, §6(uu)](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64H/Section6). Checked 2026-10-18.

## 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.

> "''Sale'' and ''selling'', include (i) any transfer of title or possession, or both, exchange, barter, lease, rental, conditional or otherwise, of tangible personal property or the performance of services for a consideration, in any manner or by any means whatsoever"
>
> Massachusetts General Laws, [c. 64H, §1, definition of "Sale"](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64H/Section1). Checked 2026-10-18.

> "(vv) Sales of aircraft."
>
> Massachusetts General Laws, [c. 64H, §6(vv)](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64H/Section6). Checked 2026-10-18.

## 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.

> "and provided further, that the term services shall be limited to telecommunications services"
>
> Massachusetts General Laws, [c. 64H, §1, definition of "Services"](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64H/Section1). Checked 2026-10-18.

> "(vv) Sales of aircraft."
>
> Massachusetts General Laws, [c. 64H, §6(vv)](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64H/Section6). Checked 2026-10-18.

## 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.

> "(uu) Sales of repair or replacement parts exclusively for use in aircraft or in the significant overhauling or rebuilding of aircraft or aircraft parts or components on a factory basis."
>
> Massachusetts General Laws, [c. 64H, §6(uu)](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64H/Section6). Checked 2026-10-18.

> "and provided further, that the term services shall be limited to telecommunications services"
>
> Massachusetts General Laws, [c. 64H, §1, definition of "Services"](https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64H/Section1). Checked 2026-10-18.

## 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.

> "0-2,000 | $100.00 | $50.00"
>
> MassDOT Aeronautics Division, [How to register an aircraft, schedule of fees](https://www.mass.gov/how-to/how-to-register-an-aircraft). Checked 2026-10-18.

> "2,001-3,500 | $165.00 | $82.50"
>
> MassDOT Aeronautics Division, [How to register an aircraft, schedule of fees](https://www.mass.gov/how-to/how-to-register-an-aircraft). Checked 2026-10-18.

> "3,501-12,500 | $230.00 | $115.00"
>
> MassDOT Aeronautics Division, [How to register an aircraft, schedule of fees](https://www.mass.gov/how-to/how-to-register-an-aircraft). Checked 2026-10-18.

> "Over 12,501 | $300.00 | $150.00"
>
> MassDOT Aeronautics Division, [How to register an aircraft, schedule of fees](https://www.mass.gov/how-to/how-to-register-an-aircraft). Checked 2026-10-18.

> "Registration Fee Aircraft Acquired On or after July 1"
>
> MassDOT Aeronautics Division, [How to register an aircraft, schedule of fees](https://www.mass.gov/how-to/how-to-register-an-aircraft). Checked 2026-10-18.

_Not tax advice. Confirm with the state's revenue department or a CPA before a purchase or a pricing decision._