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Aircraft tax · United States

New Jersey aircraft sales and use tax

New Jersey charges 6.625 percent sales or use tax on aircraft bought from a dealer, but a private owner's sale of a personally used aircraft is an exempt casual sale. Repairs on aircraft of 6,000 pounds or more are exempt, and there is no state aircraft 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 New Jersey?

Depends. 6.625% statewide on an aircraft bought from a dealer. A sale by an owner who used the aircraft personally is an exempt casual sale; it is taxable if the seller held it for resale, rental, lease or charter, or used it for flight instruction, or if a broker runs the money through its own account.

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

Depends. A New Jersey resident who brings an aircraft into the state owes use tax on its value when it arrives, unless an exemption applies; an aircraft bought from a private owner who used it personally is not taxed. A nonresident storing an aircraft in New Jersey owes no tax, but owning a home or doing business in New Jersey makes you a resident for this purpose.

What aircraft sales tax exemptions does New Jersey have?

Depends. Casual sales between personal-use owners are exempt, including trades. Aircraft bought to rent or lease out are exempt as a sale for resale if the buyer is registered to collect tax on the rentals. Aircraft, repairs and parts for air carriers based in New Jersey are exempt.

Are aircraft rentals taxed in New Jersey?

Taxed. Aircraft rentals and leases are taxable; a business renting aircraft registers to collect and remit sales tax on the rentals.

Is flight instruction taxed in New Jersey?

Not clearly published. We found no New Jersey source on whether flight instruction, or the aircraft time inside a lesson, is taxed. The Division does say a used aircraft that the seller used for flight instruction is not a casual sale, so its later sale is taxable.

Are aircraft parts and maintenance labor taxed in New Jersey?

Depends. Repairs, installed equipment and replacement parts on aircraft with a maximum certificated takeoff weight of 6,000 pounds or more are exempt. Lighter aircraft get no aircraft repair exemption.

  • repairs on aircraft having a maximum certificated takeoff weight, as contained in the certificate type issued by the Federal Aviation Administration, of 6,000 pounds or more, including machinery or equipment to be installed on such aircraft and replacement parts therefor are exempt from the tax imposed under the Sales and Use Tax Act.

    New Jersey Laws, P.L.1999, c.246, N.J.S.A. 54:32B-8.35(b) · document dated Approved October 15, 1999 · checked October 18, 2026

  • New Jersey assesses a 6.625% Sales Tax on sales of most tangible personal property, specified digital products, and certain services unless specifically exempt under New Jersey law.

    New Jersey Division of Taxation, Sales and Use Tax · checked October 18, 2026

Does New Jersey register or tax aircraft every year?

None. New Jersey has no state aircraft registration or registration fee.

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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