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Aircraft tax · United States

Nebraska aircraft sales and use tax

Nebraska charges 5.5 percent state sales or use tax, plus local tax, on aircraft, bare aircraft rentals, parts and repair labor. Dual instruction by the aircraft owner or its employees is exempt, and nonresidents who remove an aircraft within ten days pay no tax.

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 Nebraska?

Taxed. 5.5 percent state sales tax plus any local sales tax on an aircraft for private or business use. An aircraft bought in an occasional sale is not subject to use tax.

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

Depends. An aircraft brought into Nebraska within one year of purchase owes use tax if it is regularly based here or flies more than half its operating hours here. Brought in a year or more after purchase, it owes nothing if it was neither based nor used mostly in Nebraska in that first year. Tax paid to another state at an equal or higher rate removes Nebraska use tax.

What aircraft sales tax exemptions does Nebraska have?

Depends. A nonresident, or a business located outside Nebraska, may buy an aircraft tax free if it will not be based or registered in Nebraska and leaves within ten days. Aircraft and parts for federally certified interstate air carriers are exempt.

  • A nonresident individual, or other person with a business location outside this state may purchase an aircraft in this state without the payment of tax if the aircraft will not be based or registered in this state and is removed from the state within ten days of its purchase.

    Nebraska Department of Revenue, Reg-1-067.03A, Aircraft and Related Services · document dated April 12, 2005 · checked October 18, 2026

  • Sales of aircraft, and aircraft repair and replacement parts for such aircraft, operated by air carriers authorized and certified by the United States Department of Transportation or another federal authority or a foreign authority to engage in the carriage of persons or property in interstate or foreign commerce are exempt from the sales or use tax.

    Nebraska Department of Revenue, Reg-1-067.02, Aircraft and Related Services · document dated April 12, 2005 · checked October 18, 2026

Are aircraft rentals taxed in Nebraska?

Depends. When the customer supplies the pilot, the use of the aircraft is a taxable rental. When the owner or its employee flies it, as in charter, the charge is exempt. A business renting aircraft may elect to pay use tax on its gross receipts from the aircraft instead of on the purchase price.

Is flight instruction taxed in Nebraska?

Depends. Private pilot lessons and all dual instruction are exempt when the instructor owns the aircraft or works for its owner. The school pays tax when it buys the aircraft, or elects to pay use tax on the aircraft's gross receipts instead. Solo rentals, where the customer is the pilot, are taxable.

Are aircraft parts and maintenance labor taxed in Nebraska?

Taxed. Repair parts are taxable, and so is repair labor on taxable property, even when stated separately. A nonresident's aircraft not based or registered in Nebraska is exempt on parts and repair services delivered at an airport if it leaves within ten days.

Does Nebraska register or tax aircraft every year?

Not clearly published. We found no Nebraska primary source on a yearly state aircraft registration fee, or on how personal property tax applies to aircraft.

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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