Aircraft tax · United States

New Hampshire aircraft sales and use tax

New Hampshire has no general sales tax, so buying, bringing in, renting out, teaching in and maintaining an aircraft carry no sales tax. Aircraft that need a New Hampshire registration certificate pay a yearly operating fee by weight, $100 for most light aircraft.

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 New Hampshire?

None. No sales tax. New Hampshire has no general sales tax on goods.

No, there is no general sales tax on goods purchased in New Hampshire.
New Hampshire Department of Revenue Administration, FAQ: Does New Hampshire have a sales tax? · checked October 18, 2026

Do you owe use tax on an aircraft bought outside New Hampshire?

None. No use tax on an aircraft bought elsewhere and based in New Hampshire, because there is no general sales tax to complement. The aircraft may still need a state registration.

No, there is no general sales tax on goods purchased in New Hampshire.
New Hampshire Department of Revenue Administration, FAQ: Does New Hampshire have a sales tax? · checked October 18, 2026

What aircraft sales tax exemptions does New Hampshire have?

None. With no general sales tax there is nothing to be exempted from. Registration fee exceptions are under registration.

No, there is no general sales tax on goods purchased in New Hampshire.
New Hampshire Department of Revenue Administration, FAQ: Does New Hampshire have a sales tax? · checked October 18, 2026

Are aircraft rentals taxed in New Hampshire?

None. Aircraft rentals carry no sales tax. New Hampshire's 8.5 percent rentals tax applies only to rental agreements for motor vehicles.

No, there is no general sales tax on goods purchased in New Hampshire.
New Hampshire Department of Revenue Administration, FAQ: Does New Hampshire have a sales tax? · checked October 18, 2026
A tax of 8.5 percent is imposed upon the gross rental receipts of each rental.
New Hampshire Revised Statutes, RSA 78-A:6, II-a · checked October 18, 2026
"Rental agreement" means an agreement by the owner of a motor vehicle to provide, for not longer than 180 days, the exclusive use of that motor vehicle to another for consideration, whether directly or indirectly, through a rental facilitator or otherwise
New Hampshire Revised Statutes, RSA 78-A:3, definition of rental agreement · checked October 18, 2026

Is flight instruction taxed in New Hampshire?

None. Flight instruction and the aircraft time inside a lesson carry no sales tax in New Hampshire.

No, there is no general sales tax on goods purchased in New Hampshire.
New Hampshire Department of Revenue Administration, FAQ: Does New Hampshire have a sales tax? · checked October 18, 2026

Are aircraft parts and maintenance labor taxed in New Hampshire?

None. Parts and repair labor carry no sales tax in New Hampshire.

No, there is no general sales tax on goods purchased in New Hampshire.
New Hampshire Department of Revenue Administration, FAQ: Does New Hampshire have a sales tax? · checked October 18, 2026

Does New Hampshire register or tax aircraft every year?

Taxed. Each aircraft that needs a New Hampshire registration certificate pays a yearly aircraft operating fee: $100 for an antique, glider or experimental aircraft, and by maximum gross weight for others, $100 up to 3,000 lbs., $250 up to 8,000 lbs., $2,500 up to 12,500 lbs. and $3,500 above. Registrations run for one year, timed by the first digit of the N-number.

An aircraft operating fee for each aircraft for which a state registration certificate is required. The amount of the fee for an antique aircraft, glider, or experimental aircraft shall be $100.
New Hampshire Revised Statutes, RSA 422:31, III · checked October 18, 2026
0-3,000 lbs. $ 100 3,001-8,000 lbs. $ 250 8,001-12,500 lbs. $2,500 more than 12,500 lbs. $3,500
New Hampshire Revised Statutes, RSA 422:31, III fee schedule · checked October 18, 2026
A state registration certificate shall normally remain in force for one year following the date of its issue, unless it is an aircraft registered out of cycle, in which case paragraph V shall apply.
New Hampshire Revised Statutes, RSA 422:21, IV · checked October 18, 2026

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