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Aircraft tax · United States

Rhode Island aircraft sales and use tax

Rhode Island exempts new and used aircraft and aircraft parts from sales and use tax. Aircraft based in the state register each year with the Rhode Island Airport Corporation for a fee set by weight, which replaces personal property tax.

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 Rhode Island?

Exempt. No sales tax applies to the sale of any new or used aircraft or aircraft parts in Rhode Island.

  • Notwithstanding the provisions of this chapter, the tax imposed by §§ 44-18-18 and 44-18-20 shall not apply with respect to the sale and to the storage, use, or other consumption in this state of any new or used aircraft or aircraft parts.

    Rhode Island General Laws, R.I. Gen. Laws 44-18-30(56) · checked October 18, 2026

Do you owe use tax on an aircraft bought outside Rhode Island?

Exempt. No use tax applies to the storage, use or other consumption in Rhode Island of an aircraft bought elsewhere.

  • Notwithstanding the provisions of this chapter, the tax imposed by §§ 44-18-18 and 44-18-20 shall not apply with respect to the sale and to the storage, use, or other consumption in this state of any new or used aircraft or aircraft parts.

    Rhode Island General Laws, R.I. Gen. Laws 44-18-30(56) · checked October 18, 2026

What aircraft sales tax exemptions does Rhode Island have?

Exempt. The aircraft exemption covers every new or used aircraft and its parts, with no residency, weight or use conditions in the statute, so owners do not need fly-away or carrier exemptions.

  • Notwithstanding the provisions of this chapter, the tax imposed by §§ 44-18-18 and 44-18-20 shall not apply with respect to the sale and to the storage, use, or other consumption in this state of any new or used aircraft or aircraft parts.

    Rhode Island General Laws, R.I. Gen. Laws 44-18-30(56) · checked October 18, 2026

Are aircraft rentals taxed in Rhode Island?

Exempt. Rhode Island defines a sale to include a lease or rental of tangible personal property, and the aircraft exemption covers the sale of any aircraft, so read together the two statutes exempt aircraft rentals. The Division of Taxation has published no guidance on aircraft rentals in particular.

  • Any transfer of title or possession, exchange, barter, lease, or rental, conditional or otherwise, in any manner or by any means of tangible personal property for a consideration.

    Rhode Island General Laws, R.I. Gen. Laws 44-18-7(1) · checked October 18, 2026

  • Notwithstanding the provisions of this chapter, the tax imposed by §§ 44-18-18 and 44-18-20 shall not apply with respect to the sale and to the storage, use, or other consumption in this state of any new or used aircraft or aircraft parts.

    Rhode Island General Laws, R.I. Gen. Laws 44-18-30(56) · checked October 18, 2026

Is flight instruction taxed in Rhode Island?

Not clearly published. Aircraft a school buys are exempt like any aircraft. The Division of Taxation does not publish guidance on whether a charge for flight instruction is taxed.

  • Notwithstanding the provisions of this chapter, the tax imposed by §§ 44-18-18 and 44-18-20 shall not apply with respect to the sale and to the storage, use, or other consumption in this state of any new or used aircraft or aircraft parts.

    Rhode Island General Laws, R.I. Gen. Laws 44-18-30(56) · checked October 18, 2026

Are aircraft parts and maintenance labor taxed in Rhode Island?

Exempt. Aircraft parts are exempt. Repair labor in Rhode Island is not taxed when it is stated separately from parts.

Does Rhode Island register or tax aircraft every year?

Taxed. Aircraft based or primarily used in Rhode Island register each year with the Rhode Island Airport Corporation: $30 under 2,000 pounds, $60 to 3,000, $110 to 4,500, $160 to 12,500 and $250 over 12,500 pounds gross weight. Registrations after the first 6 months are half price, and the fee replaces personal property tax. Nonresidents may fly noncommercially without registering for up to 90 days a calendar year.

  • Aircraft weighing less than two thousand (2,000) pounds, thirty dollars ($30.00); two thousand and one (2,001) to three thousand (3,000) pounds, sixty dollars ($60.00); three thousand and one (3,001) to four thousand five hundred (4,500) pounds, one hundred ten dollars ($110); four thousand five hundred and one (4,501) to twelve thousand five hundred (12,500) pounds, one hundred sixty dollars ($160); over twelve thousand five hundred pounds (12,500), two hundred fifty dollars ($250).

    Rhode Island General Laws, R.I. Gen. Laws 1-4-6(b) · checked October 18, 2026

  • All fees are in lieu of all personal property taxes on aircraft authorized by any law or ordinance. Registration certificates issued after expiration of the first six (6) months of the annual registration period, as prescribed by the president and CEO, are issued at the rate of fifty percent (50%) of the annual fee.

    Rhode Island General Laws, R.I. Gen. Laws 1-4-6(c) · checked October 18, 2026

  • Nonresidents may operate noncommercially within this state as an owner and operator, or owner or operator, or as a dealer, without that registration for not more than ninety (90) days in any calendar year.

    Rhode Island General Laws, R.I. Gen. Laws 1-4-6(a) · checked October 18, 2026

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