Aircraft tax · United States

Utah aircraft sales and use tax

Utah taxes aircraft as vehicles, at the rate for the aircraft's FAA registration address, and private sales are taxed too. Flight school rentals with an instructor present or supervising are not taxed, but solo rentals and repair labor are, and aircraft register every year with UDOT's Division of Aeronautics.

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 Utah?

Taxed. Aircraft that must be registered are treated as vehicles and taxed at the combined rate for the aircraft's registration address on file with the FAA. A trade-in reduces the taxable price. Buying from a private seller does not avoid the tax.

The jurisdiction tax rate used is based on the aircraft's registration address filed with the FAA.
Utah State Tax Commission, Aircraft Sales Tax · checked October 18, 2026
Although an exemption exists for 'isolated or occasional sales,' that exemption does not apply to sales of vehicles that require registration, including aircraft.
Utah State Tax Commission, Aircraft Sales Tax · checked October 18, 2026

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

Depends. An individual's aircraft stored and operated in Utah, wherever the owner lives, owes Utah tax if it is operated here more than six months or for most days of a year. An aircraft not used or stored in Utah can show no tax is due.

the aircraft is operated in the state for more than six months, or the cumulative majority of days in a year
Utah State Tax Commission, Aircraft Sales Tax · checked October 18, 2026

What aircraft sales tax exemptions does Utah have?

Depends. Private and occasional sales are not exempt. Work by a Utah maintenance, repair and overhaul provider on a fixed-wing turbine aircraft not registered in Utah is exempt.

Sales to or by a Utah aircraft maintenance, repair and overhaul provider to maintain, repair, overhaul or refurbish a fixed-wing turbine-powered aircraft that is not registered in Utah.
Utah State Tax Commission, Publication 25, Sales and Use Tax General Information · document dated Rev. 10/24 · checked October 18, 2026

Are aircraft rentals taxed in Utah?

Taxed. Renting an aircraft to a pilot without an instructor is taxed on the rental price.

Any aircraft rented to pilots without an instructor are subject to sales tax on the rental price.
Utah State Tax Commission, Aircraft Sales Tax · checked October 18, 2026

Is flight instruction taxed in Utah?

Exempt. A flight school's rental is not taxed when the school requires the instructor to be in the aircraft with the student or supervising from the ground. The school pays sales or use tax on its own purchase or lease of the aircraft.

requires the instructor to be physically present in the plane with the student
Utah State Tax Commission, Aircraft Sales Tax · checked October 18, 2026
Sales or use tax is due on the purchase or lease of the aircraft by the flight school.
Utah State Tax Commission, Aircraft Sales Tax · checked October 18, 2026

Are aircraft parts and maintenance labor taxed in Utah?

Taxed. Both parts and repair labor are taxed, unless the item being repaired or the part is itself exempt.

Repair charges for labor are subject to sales tax unless the personal property being repaired is exempt under §59-12-104.
Utah State Tax Commission, Publication 25 · document dated Rev. 10/24 · checked October 18, 2026

Does Utah register or tax aircraft every year?

Taxed. Aircraft must be registered every year with the Utah Department of Transportation's Division of Aeronautics. The fee is set by the Division and is not stated on the Tax Commission's page.

Aircraft must be registered annually with the Utah Department of Transportation, Division of Aeronautics.
Utah State Tax Commission, Aircraft Sales Tax · 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