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Aircraft tax · United States

New York aircraft sales and use tax

New York exempts general aviation aircraft, their sale, lease or rental, and equipment installed on them from state and local sales and use tax, and exempts repair and maintenance services on aircraft. Aircraft used for hire are covered by a separate commercial aircraft exemption.

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 York?

Exempt. Buying a general aviation aircraft is exempt from state and local sales tax, including built-in equipment needed for its operation such as avionics. Accessories such as artwork, tableware or linens are taxable and should be invoiced separately.

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

Exempt. The exemption covers use tax too, so a general aviation aircraft bought elsewhere and used in New York owes no New York use tax.

What aircraft sales tax exemptions does New York have?

Exempt. General aviation means any civil aircraft that is not a commercial, military or drone aircraft. Commercial aircraft, those used primarily to carry people or property for hire, have their own exemption when primarily engaged in commerce. Either way the aircraft is exempt, so no fly-away exemption is needed.

  • For purposes of this subdivision, "general aviation aircraft" means an aircraft that is used in civil aviation, that is not a commercial aircraft as defined in paragraph seventeen of subdivision (b) of section eleven hundred one of this article, military aircraft, unmanned aerial vehicle or drone.

    New York Tax Law, Section 1115(a)(21-a) · checked October 18, 2026

  • Aircraft used primarily (i) to transport persons or property, for hire, (ii) by the purchaser of the aircraft to transport such person's tangible personal property in the conduct of such person's business, or (iii) for both such purposes.

    New York Tax Law, Section 1101(b)(17) · checked October 18, 2026

  • (21) Commercial aircraft primarily engaged in intrastate, interstate or foreign commerce, machinery or equipment to be installed on such aircraft and property used by or purchased for the use of such aircraft for maintenance and repairs and flight simulators purchased by commercial airlines.

    New York Tax Law, Section 1115(a)(21) · checked October 18, 2026

Are aircraft rentals taxed in New York?

Exempt. The exemption applies to the lease or rental of a general aviation aircraft as well as its sale.

Is flight instruction taxed in New York?

Not clearly published. We found no New York source that addresses flight instruction fees. The aircraft rental inside a lesson, and a school's purchase of training aircraft, fall under the general aviation exemption.

Are aircraft parts and maintenance labor taxed in New York?

Exempt. Installing, maintaining, servicing and repairing aircraft are exempt services, along with parts that become part of the aircraft and storage during the work. Machinery or equipment installed on a general aviation aircraft is exempt too.

Does New York register or tax aircraft every year?

Not clearly published. We found no New York primary source on a yearly state aircraft registration fee or a property tax on 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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