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Aircraft tax · United States

Pennsylvania aircraft sales and use tax

Pennsylvania charges 6 percent sales or use tax on fixed-wing aircraft, 7 percent in Allegheny County and 8 percent in Philadelphia, including on private sales. Helicopters, aircraft parts and aircraft services are exempt, and flight instruction is not taxed though the aircraft rental inside a lesson is.

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 Pennsylvania?

Taxed. 6 percent sales tax on the purchase price less any trade-in, 7 percent for Allegheny County addresses or use and 8 percent for Philadelphia. Casual sales between private parties are taxable too. Helicopters and similar rotorcraft are exempt.

  • If the address of the purchaser is in Pennsylvania, or if the aircraft is used in Pennsylvania after purchase, the 6 percent (0.06) tax rate applies. The 7 percent (0.07) tax rate applies to Allegheny County addresses or use and the 8 percent (0.08) tax rate applies to Philadelphia County addresses or use.

    Pennsylvania Department of Revenue, Instructions for Form REV-832, Aircraft Sales and Use Tax Return · document dated REV-832 IN (DR) 10-24 · checked October 18, 2026

  • Examples of taxable transactions include casual or dealer sales or purchases of aircraft, and leases or rentals of aircraft; sales, purchases, leases or purchases of aircraft parts; and sales or purchases of repair or maintenance services.

    Pennsylvania Code, 61 Pa. Code 58.8(b)(1) · document dated effective March 10, 1984 · checked October 18, 2026

  • The sale at retail or use or lease of helicopters and similar rotorcraft, and flight simulators, as well as training materials, operational documents and publications relating to the use or operation of helicopters and similar rotorcraft and flight simulators.

    Pennsylvania Tax Reform Code, Section 204(68) · checked October 18, 2026

Do you owe use tax on an aircraft bought outside Pennsylvania?

Depends. An aircraft delivered outside Pennsylvania owes use tax when it enters the state. A resident who brings it in within 6 months of purchase pays on the purchase price; after 6 months, the resident may pay on market value when it enters. Tax paid to another state is credited only if that state gives similar credit.

  • If the aircraft enters this Commonwealth following delivery, it becomes subject to Pennsylvania use tax unless the purchaser or lessee is entitled to claim one of the exemptions listed at subsection (d).

    Pennsylvania Code, 61 Pa. Code 58.8(c)(1) · document dated effective March 10, 1984 · checked October 18, 2026

  • If a resident brings an aircraft or aircraft part into this Commonwealth within 6 months following the date of an out-of-state purchase, the use tax is based upon the original purchase price. If after 6 months of the date of purchase, the resident brings the aircraft into this Commonwealth, the resident purchaser may elect to pay use tax based upon the prevailing market value on the date the aircraft or aircraft part enters this Commonwealth.

    Pennsylvania Code, 61 Pa. Code 58.8(c)(2) · document dated effective March 10, 1984 · checked October 18, 2026

  • No credit will be granted unless the other state grants similar tax relief to persons who have paid tax to the Commonwealth.

    Pennsylvania Code, 61 Pa. Code 58.8(e) · document dated effective March 10, 1984 · checked October 18, 2026

What aircraft sales tax exemptions does Pennsylvania have?

Depends. Exempt purchases include aircraft bought to sell, rent or lease under a Pennsylvania sales tax license; aircraft used in scheduled or charter common carrier service; aircraft used for flight instruction or contract freight, with use tax paid on fair rental value; gifts with no debt assumed; and helicopters. A nonresident owes nothing for use as a tourist or for 7 days or less.

Are aircraft rentals taxed in Pennsylvania?

Taxed. Leases and rentals of aircraft are taxable on the full rental payment, including maintenance and insurance the lessee pays. Separately stated fuel charges, within limits, and separately stated instructor fees are excluded.

Is flight instruction taxed in Pennsylvania?

Depends. Flight instruction charges are not taxed, but the rental of the aircraft used in the lesson is. If the aircraft charge is not stated separately, tax is due on the whole amount billed to the student. A school can buy its aircraft exempt and pay use tax on the fair rental value instead.

  • Airport operators who engage in the business of providing flight instructions are required to collect sales tax upon all equipment and supplies including the rental of an aircraft used in providing this service. No tax need be collected on charges made for flight instructions. If the charges for an aircraft are not separately stated, the Department will require tax to be collected on the amount billed to the student.

    Pennsylvania Code, 61 Pa. Code 58.8(g) · document dated effective March 10, 1984 · checked October 18, 2026

  • Thereafter, if the commercial aircraft operator makes a taxable use of such aircraft, he is permitted to pay tax to the Department based upon the fair rental value of the aircraft during such taxable use.

    Pennsylvania Code, 61 Pa. Code 58.8(f) · document dated effective March 10, 1984 · checked October 18, 2026

Are aircraft parts and maintenance labor taxed in Pennsylvania?

Exempt. Aircraft parts, services to aircraft and aircraft components are exempt, for fixed-wing, powered, tilt-rotor, glider and unmanned aircraft. Helicopter parts and their installation are exempt under a separate clause.

Does Pennsylvania register or tax aircraft every year?

Not clearly published. We found no Pennsylvania aircraft registration fee or yearly aircraft tax in the Department of Revenue's or PennDOT's published material, but no primary source states that none exists.

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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