Missouri aircraft sales and use tax

Do you pay sales tax on an aircraft bought in Missouri?

Taxed. 4.225 percent state sales tax, plus city, county and special district sales taxes where they apply.

• The 4.225 percent state sales and use tax is distributed into four funds to finance portions of state government

  Missouri Department of Revenue, Sales/Use Tax · checked October 18, 2026

• Cities and counties may impose a local sales and use tax. Special taxing districts (such as fire districts) may also impose additional sales taxes.

  Missouri Department of Revenue, Sales/Use Tax · checked October 18, 2026

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

Depends. Use tax applies to an aircraft stored or used in Missouri without Missouri sales tax. Tax paid to another state is credited; if it was lower, the owner pays the difference.

• Use tax is imposed on the storage, use or consumption of tangible personal property in this state.

  Missouri Department of Revenue, Sales/Use Tax · checked October 18, 2026

• Tangible personal property which has been subjected to a tax by any other state in this respect to its sales or use; provided, if such tax is less than the tax imposed by sections 144.600 to 144.745, such property, if otherwise taxable, shall be subject to a tax equal to the difference between such tax and the tax imposed by sections 144.600 to 144.745

  Missouri Revised Statutes, Section 144.615(5) · checked October 18, 2026

What aircraft sales tax exemptions does Missouri have?

Depends. An aircraft sold or delivered in Missouri to a nonresident is exempt if it will not be based in Missouri and leaves within ten business days of the title transfer or of its return to service after work done at the time of sale. Sales of aircraft to common carriers for storage or interstate commerce are exempt.

• Any new or used aircraft sold or delivered in this state to a person who is not a resident of this state or a corporation that is not incorporated in this state, and such aircraft is not to be based in this state and shall not remain in this state more than ten business days subsequent to the last to occur of:

  Missouri Revised Statutes, Section 144.030.2(43) · checked October 18, 2026

• All sales of aircraft to common carriers for storage or for use in interstate commerce

  Missouri Revised Statutes, Section 144.030.2(20) · checked October 18, 2026

Are aircraft rentals taxed in Missouri?

Depends. Aircraft rentals are taxable, unless the owner paid sales or use tax when it bought the aircraft; then the rental receipts are not taxed again.

• provided that if the lessor or renter of any tangible personal property had previously purchased the property under the conditions of sale at retail or leased or rented the property and the tax was paid at the time of purchase, lease or rental, the lessor, sublessor, renter or subrenter shall not apply or collect the tax on the subsequent lease, sublease, rental or subrental receipts from that property.

  Missouri Revised Statutes, Section 144.020.1(8) · checked October 18, 2026

Is flight instruction taxed in Missouri?

Not clearly published. We found no Missouri statute, rule or Department guidance on whether flight instruction, or the aircraft time inside a lesson, is taxed.

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

Are aircraft parts and maintenance labor taxed in Missouri?

Exempt. All materials, replacement parts and equipment used to modify, repair or maintain an aircraft, its engines or accessories are exempt, for any aircraft. Whether separately stated repair labor is taxed was not confirmed.

• All materials, replacement parts, and equipment purchased for use directly upon, and for the modification, replacement, repair, and maintenance of aircraft, aircraft power plants, and aircraft accessories

  Missouri Revised Statutes, Section 144.030.2(40) · checked October 18, 2026

Does Missouri register or tax aircraft every year?

Depends. County assessors assess personal property, aircraft included, at thirty-three and one-third percent of its value as of January first, and local property tax rates apply to that. An aircraft at least twenty-five years old, flown only noncommercially and less than two hundred hours a year, or a kit-built aircraft, is assessed at five percent of its value.

• Except as otherwise provided in subsection 3 of this section and section 137.078, the assessor shall annually assess all personal property at thirty-three and one-third percent of its true value in money as of January first of each calendar year.

  Missouri Revised Statutes, Section 137.115.1 · checked October 18, 2026

• aircraft which are at least twenty-five years old and which are used solely for noncommercial purposes and are operated less than two hundred hours per year or aircraft that are home built from a kit, five percent

  Missouri Revised Statutes, Section 137.115.3(4) · checked October 18, 2026