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Aircraft tax · United States

North Carolina aircraft sales and use tax

North Carolina charges 4.75 percent state sales or use tax on aircraft, capped at $2,500 per aircraft, with no local tax. Repairs and parts for aircraft of 2,000 pounds or more are exempt, and counties tax aircraft as personal property each year.

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 North Carolina?

Taxed. 4.75 percent state sales tax on the price, including attached accessories, with a maximum tax of $2,500 per aircraft. Local and transit sales taxes do not apply. An occasional and isolated sale by someone not in the business of selling, such as an owner selling a personal aircraft, is not taxed.

Do you owe use tax on an aircraft bought outside North Carolina?

Depends. If sales tax was not paid, use tax at 4.75 percent, capped at $2,500, applies to an aircraft bought inside or outside North Carolina for use here. Sales or use tax paid to another state is credited and the difference is owed, but only if that state gives a similar credit for North Carolina tax.

  • If sales tax has not been paid on the taxable purchase of an aircraft, a use tax at the 4.75% general state rate of sales and use tax with a maximum tax of $2,500 per article applies to an aircraft purchased or received from within or without this state for storage, use, or consumption in this state.

    North Carolina Department of Revenue, Aircraft and Qualified Jet Engines · checked October 18, 2026

  • The credit allowed by this subdivision does not apply to tax paid to a state that does not grant a similar credit for sales or use taxes paid in North Carolina.

    North Carolina General Statutes, G.S. 105-164.6(c)(2) · checked October 18, 2026

What aircraft sales tax exemptions does North Carolina have?

Depends. Exemptions are narrow. Aircraft bought for resale are exempt, and parts, repairs and service contracts for aircraft of 2,000 pounds or more are exempt. The Department's aircraft guidance names no nonresident fly-away exemption and no carrier exemption for the aircraft itself.

Are aircraft rentals taxed in North Carolina?

Taxed. A lease or rental of an aircraft is taxed at the same rate and maximum as a sale: 4.75 percent, with the $2,500 maximum figured separately for each lease or rental.

Is flight instruction taxed in North Carolina?

Not clearly published. North Carolina does not publish guidance on flight instruction or on the aircraft rental inside a lesson. Its aircraft guidance and sales tax bulletins do not mention flight schools.

The state's published guidance does not clearly answer this.

Are aircraft parts and maintenance labor taxed in North Carolina?

Depends. Repair, maintenance and installation services, and the parts used, are exempt for a qualified aircraft, one with a maximum take-off weight of 2,000 pounds and above. Repairs to lighter aircraft are taxable.

Does North Carolina register or tax aircraft every year?

Taxed. Aircraft are personal property, taxed each year by the county where they are listed. An antique airplane, model year 1954 or older and not used to earn income, is assessed at the lower of its true value or $5,000.

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