# Nevada aircraft 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. Source: https://www.aerscheduler.com/aircraft-tax/united-states/nevada Checked: 2026-10-18 ## 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. > "Nevada’s Sales & Use Tax rates vary by county. Taxes are applied in the county the transaction takes place or the county the delivery is made." > > Nevada Department of Taxation, [Basic Training presentation, Sales/Use Tax](https://tax.nv.gov/wp-content/uploads/2024/03/Basic-Training-New-1.pdf), dated uploaded March 2024. Checked 2026-10-18. > "Esmeralda – 6.850% Eureka – 6.850%" > > Nevada Department of Taxation, [Basic Training presentation, Nevada Tax Rates by County](https://tax.nv.gov/wp-content/uploads/2024/03/Basic-Training-New-1.pdf), dated uploaded March 2024. Checked 2026-10-18. > "Storey – 7.600% Washoe – 8.265%" > > Nevada Department of Taxation, [Basic Training presentation, Nevada Tax Rates by County](https://tax.nv.gov/wp-content/uploads/2024/03/Basic-Training-New-1.pdf), dated uploaded March 2024. Checked 2026-10-18. > "Churchill – 7.600% Clark – 8.375%" > > Nevada Department of Taxation, [Basic Training presentation, Nevada Tax Rates by County](https://tax.nv.gov/wp-content/uploads/2024/03/Basic-Training-New-1.pdf), dated uploaded March 2024. Checked 2026-10-18. > "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](https://www.leg.state.nv.us/NRS/NRS-372.html). Checked 2026-10-18. > "Every person making more than two retail sales of tangible personal property during any 12-month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy." > > Nevada Revised Statutes, [NRS 372.055(1)(c)](https://www.leg.state.nv.us/NRS/NRS-372.html). Checked 2026-10-18. ## 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)](https://www.leg.state.nv.us/NRS/NRS-372.html). Checked 2026-10-18. ## 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](https://www.leg.state.nv.us/NRS/NRS-372.html). Checked 2026-10-18. > "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](https://www.leg.state.nv.us/NRS/NRS-372.html). Checked 2026-10-18. ## 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. > "Sales tax on the rental stream" > > Nevada Department of Taxation, [Basic Training presentation, Leases](https://tax.nv.gov/wp-content/uploads/2024/03/Basic-Training-New-1.pdf), dated uploaded March 2024. Checked 2026-10-18. > "Take no action = MUST tax on rental stream" > > Nevada Department of Taxation, [Basic Training presentation, Leases](https://tax.nv.gov/wp-content/uploads/2024/03/Basic-Training-New-1.pdf), dated uploaded March 2024. Checked 2026-10-18. ## 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. > "Services not associated with a sale of tangible personal property" > > Nevada Department of Taxation, [Basic Training presentation, Sales Tax Exemptions](https://tax.nv.gov/wp-content/uploads/2024/03/Basic-Training-New-1.pdf), dated uploaded March 2024. Checked 2026-10-18. ## Are aircraft parts and maintenance labor taxed in Nevada? **Depends.** Parts are taxable. Installation and repair labor are not. > "Installation labor and repair labor" > > Nevada Department of Taxation, [Basic Training presentation, Sales Tax Exemptions](https://tax.nv.gov/wp-content/uploads/2024/03/Basic-Training-New-1.pdf), dated uploaded March 2024. Checked 2026-10-18. > "The Department shall calculate the amount of tax imposed on tangible personal property purchased for use in owning, operating, manufacturing, servicing, maintaining, testing, repairing, overhauling or assembling an aircraft or any component of an aircraft as follows:" > > Nevada Revised Statutes, [NRS 372.7261(1)(a)](https://www.leg.state.nv.us/NRS/NRS-372.html). Checked 2026-10-18. ## 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. _Not tax advice. Confirm with the state's revenue department or a CPA before a purchase or a pricing decision._