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Aircraft tax · United States

Mississippi aircraft sales and use tax

Mississippi taxes aircraft sales and rentals at a special 3 percent rate instead of the regular 7 percent. Repair and service charges are exempt, but parts are taxed at 7 percent, and an aircraft is not rented when an instructor is aboard.

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 Mississippi?

Taxed. Retail sales of aircraft are taxed at a special 3 percent rate, not the regular 7 percent. Accessories attached at the time of sale are taxed with the aircraft at 3 percent. If a broker fails to collect the tax, the buyer owes it to the Department directly.

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

Depends. An aircraft bought from a dealer in another state for use in Mississippi owes use tax at the same 3 percent rate. Sales tax paid to the other state's dealer is credited, with proof of payment.

What aircraft sales tax exemptions does Mississippi have?

Depends. A helicopter exported within 48 hours and registered and first used in another state is exempt; the rule names only rotary-wing aircraft. Fixed-wing aircraft sold to or used by certified common carriers, offshore oil and gas transport aircraft, and aircraft bought for resale or rental are exempt.

Are aircraft rentals taxed in Mississippi?

Taxed. Aircraft rentals are taxed at the same rate as a sale of the aircraft, 3 percent. Separately invoiced fuel and hangar storage charges are not taxed.

Is flight instruction taxed in Mississippi?

Depends. An aircraft is not rented when an instructor is aboard with the student for instruction, so dual lessons carry no rental tax. Solo time is an ordinary rental. A school's aircraft bought to rent out is exempt as a purchase for rental.

Are aircraft parts and maintenance labor taxed in Mississippi?

Depends. Repair and service charges on aircraft are exempt, but parts are taxed at 7 percent. A repair shop pays the 7 percent on parts it pulls for a job and does not charge tax on the repair bill. Parts for out-of-state aircraft used only in interstate transportation are exempt.

Does Mississippi register or tax aircraft every year?

Not clearly published. We found no Mississippi primary source on a yearly state aircraft registration fee, or on how counties tax aircraft as property.

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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