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Aircraft tax · United States

Montana aircraft sales and use tax

Montana has no general sales tax, so buying, renting, teaching in and maintaining an aircraft carry no state sales tax. Instead, aircraft based in Montana register every year and pay a fee in lieu of property tax that falls with the aircraft's age.

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 Montana?

None. No state sales tax. Montana does not have a general sales tax.

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

None. No state use tax on an aircraft bought elsewhere and based in Montana. It still registers and pays the yearly fee in lieu of tax.

What aircraft sales tax exemptions does Montana have?

None. With no general sales tax there is nothing to be exempted from. The yearly fee has its own exemptions.

Are aircraft rentals taxed in Montana?

None. Aircraft rentals carry no state sales tax in Montana.

Is flight instruction taxed in Montana?

None. Flight instruction carries no state sales tax in Montana.

Are aircraft parts and maintenance labor taxed in Montana?

None. Parts and labor carry no state sales tax in Montana.

Does Montana register or tax aircraft every year?

Taxed. Aircraft based in Montana register every year and pay a fee in lieu of property tax, set by type and age. A single-engine, fixed-gear airplane of 200 horsepower or less pays $450 in its first five years, falling with age to $37.50; aircraft over 40 years old, homebuilts and antiques pay $30.

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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