Aircraft tax · United States
Oregon aircraft sales and use tax
Oregon has no general sales or use tax, so buying, bringing in, renting out, teaching in and maintaining an aircraft carry no sales tax. Aircraft based in Oregon register with the Oregon Department of Aviation every year, $65 for a single-engine piston airplane.
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 Oregon?
None. No sales tax. Oregon has no general sales or use tax.
Oregon doesn't have a general sales or use/transaction tax.
Oregon Department of Revenue, Sales tax in Oregon · checked October 18, 2026
Do you owe use tax on an aircraft bought outside Oregon?
None. No use tax on an aircraft bought elsewhere and based in Oregon, because Oregon has no general use tax. The aircraft still has to be registered.
Oregon doesn't have a general sales or use/transaction tax.
Oregon Department of Revenue, Sales tax in Oregon · checked October 18, 2026
What aircraft sales tax exemptions does Oregon have?
None. With no general sales or use tax there is nothing to be exempted from. Registration exemptions are listed under registration.
Oregon doesn't have a general sales or use/transaction tax.
Oregon Department of Revenue, Sales tax in Oregon · checked October 18, 2026
Are aircraft rentals taxed in Oregon?
None. Aircraft rentals carry no sales tax in Oregon.
Oregon doesn't have a general sales or use/transaction tax.
Oregon Department of Revenue, Sales tax in Oregon · checked October 18, 2026
Is flight instruction taxed in Oregon?
None. Flight instruction carries no sales tax in Oregon.
Oregon doesn't have a general sales or use/transaction tax.
Oregon Department of Revenue, Sales tax in Oregon · checked October 18, 2026
Are aircraft parts and maintenance labor taxed in Oregon?
None. Parts and labor carry no sales tax in Oregon.
Oregon doesn't have a general sales or use/transaction tax.
Oregon Department of Revenue, Sales tax in Oregon · checked October 18, 2026
Does Oregon register or tax aircraft every year?
Taxed. Aircraft based in Oregon, or used here for commercial operations, register with the Oregon Department of Aviation within 60 days and renew every year: $65 for a single-engine piston airplane or piston helicopter, $150 for a piston twin, $250 for a single-engine turboprop, and $700 for a jet.
The owner of a civil aircraft that is based in Oregon shall register the aircraft within 60 days of the date the aircraft becomes subject to registration.
Oregon Revised Statutes, ORS 837.040(5)(a), 2025 edition · checked October 18, 2026
The owner of a civil aircraft that is capable of flight and that is based in this state.
Oregon Revised Statutes, ORS 837.040(1)(a), 2025 edition · checked October 18, 2026
Single engine fixed wing, piston | $ 65
Oregon Revised Statutes, ORS 837.045(1) fee schedule, 2025 edition · checked October 18, 2026
Single engine fixed wing, turboprop | 250
Oregon Revised Statutes, ORS 837.045(1) fee schedule, 2025 edition · checked October 18, 2026
Multiengine fixed wing, piston | 150
Oregon Revised Statutes, ORS 837.045(1) fee schedule, 2025 edition · checked October 18, 2026
Turbojet fixed wing | 700
Oregon Revised Statutes, ORS 837.045(1) fee schedule, 2025 edition · checked October 18, 2026
Helicopter piston engine | 65
Oregon Revised Statutes, ORS 837.045(1) fee schedule, 2025 edition · 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
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