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.

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.

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.

Are aircraft rentals taxed in Oregon?

None. Aircraft rentals carry no sales tax in Oregon.

Is flight instruction taxed in Oregon?

None. Flight instruction carries no sales tax in Oregon.

Are aircraft parts and maintenance labor taxed in Oregon?

None. Parts and labor carry no sales tax in Oregon.

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.

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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