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Aircraft tax · United States

Nevada aircraft sales and use tax

Nevada's sales and use tax on aircraft runs from 6.85 percent to 8.375 percent depending on the county, and an occasional sale by a private owner is exempt. Repair labor is not taxed, and we found no aircraft-specific rules for rentals, instruction or registration.

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 Nevada?

Taxed. Nevada's rate depends on the county where the sale or delivery happens: 6.850% in the lowest counties, 8.265% in Washoe and 8.375% in Clark. An occasional sale is exempt, and a seller who makes no more than two retail sales in 12 months is not a retailer, so a one-off private sale is generally not taxed.

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

Not clearly published. Nevada imposes use tax on property bought out of state in a transaction that would have been taxable here, so an aircraft bought from a dealer elsewhere is generally subject to it. We found no Nevada source on credit for tax paid to another state, or on how long an aircraft can be in Nevada first.

  • The tax is imposed with respect to all property which was acquired out of state in a transaction that would have been a taxable sale if it had occurred within this State.

    Nevada Revised Statutes, NRS 372.185(2) · checked October 18, 2026

What aircraft sales tax exemptions does Nevada have?

Depends. An occasional sale is exempt. A sale is exempt when the seller delivers the aircraft outside Nevada under the contract of sale. We found no general fly-away exemption for a buyer who flies the aircraft out of state.

  • There are exempted from the taxes imposed by this chapter the gross receipts from occasional sales of tangible personal property and the storage, use or other consumption in this State of tangible personal property, the transfer of which to the purchaser is an occasional sale.

    Nevada Revised Statutes, NRS 372.320 · checked October 18, 2026

  • There are exempted from the computation of the amount of the sales tax the gross receipts from any sale of tangible personal property which is shipped to a point outside this State pursuant to the contract of sale by delivery by the vendor to such point by means of:

    Nevada Revised Statutes, NRS 372.335 · checked October 18, 2026

Are aircraft rentals taxed in Nevada?

Taxed. The Department's own training says leases are taxed on the rental payments, and a lessor that takes no other action must charge tax on the rental stream.

Is flight instruction taxed in Nevada?

Not clearly published. Nevada does not tax services that are not tied to a sale of goods, but no Nevada source we found addresses flight instruction or whether the aircraft time inside a lesson is a taxable rental.

Are aircraft parts and maintenance labor taxed in Nevada?

Depends. Parts are taxable. Installation and repair labor are not.

Does Nevada register or tax aircraft every year?

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