Aircraft tax · United States

Washington aircraft sales and use tax

Washington charges 6.5 percent state sales tax plus local tax on aircraft, taxes repair labor and parts, and requires aircraft based in the state to register with WSDOT and pay a yearly aircraft excise 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 Washington?

Taxed. 6.5 percent state retail sales tax plus local tax, collected by the dealer or broker on the selling price.

a tax equal to six and five-tenths percent of the selling price on each retail sale in this state.
Revised Code of Washington, RCW 82.08.020(1) · checked October 18, 2026
Sales tax is due on the selling price and is collected by the aircraft dealer or broker.
Washington Department of Revenue, Aircraft excise tax · checked October 18, 2026

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

Depends. Residents owe use tax on aircraft used in Washington. Nonresidents may use an aircraft here up to 90 days in any continuous 12-month period without owing it.

Washington residents have the responsibility to pay sales or use tax on aircraft used in Washington
Washington Department of Revenue, Aircraft excise tax · checked October 18, 2026
Non-residents may use aircraft in this state for up to ninety (90) days in any continuous 12-month period
Washington Department of Revenue, Aircraft excise tax · checked October 18, 2026

What aircraft sales tax exemptions does Washington have?

Depends. Aircraft used more than half the time in interstate or foreign commerce for hire; aircraft bought only to rent out without a pilot; private aircraft over 41,000 pounds sold to nonresidents; and gifts where the donor already paid Washington tax.

Large private aircraft (over 41,000 pounds) sold to nonresidents
Washington Department of Revenue, Aircraft excise tax · checked October 18, 2026
Aircraft purchased exclusively for the purpose of renting or leasing on a bare-rental basis, i.e., without a pilot.
Washington Department of Revenue, Aircraft excise tax · checked October 18, 2026

Are aircraft rentals taxed in Washington?

Taxed. An aircraft bought only for bare rental is exempt at purchase, and retail sales tax is then collected on the rentals.

Aircraft purchased exclusively for the purpose of renting or leasing on a bare-rental basis, i.e., without a pilot.
Washington Department of Revenue, Aircraft excise tax · checked October 18, 2026
the taxpayer should collect retail sales tax on the aircraft rental payments
Washington Department of Revenue, Det. No. 19-0073, 40 WTD 178 (November 30, 2021) · checked October 18, 2026

Is flight instruction taxed in Washington?

Not clearly published. Department determinations treat aircraft a school buys to give flight instruction as subject to use tax, unless students genuinely lease the aircraft and the school collects sales tax on the leases. Not found in a current rule.

in general, aircraft purchased by a taxpayer for providing flight instruction services are subject to use tax.
Washington Department of Revenue, Det. No. 19-0073, 40 WTD 178 (November 30, 2021) · checked October 18, 2026

Are aircraft parts and maintenance labor taxed in Washington?

Taxed. Repair labor and parts are both retail sales, taxed on the total charge. Repairs to private aircraft over 41,000 pounds owned by nonresidents are exempt.

Large private aircraft (over 41,000 pounds) sold to nonresidents
Washington Department of Revenue, Aircraft excise tax · checked October 18, 2026
are required to collect the retail sales tax upon the total charge made for the rendition of such services
Washington Administrative Code, WAC 458-20-173 · checked October 18, 2026

Does Washington register or tax aircraft every year?

Taxed. Every aircraft based or operating in Washington registers with WSDOT Aviation within 30 days of purchase and pays a yearly excise tax each January: $50 for a single-engine airplane now and $120 from 2027. Nonresident aircraft registered elsewhere and here under 90 days are exempt.

if the aircraft remains in this state or is based in this state, or both, for a period less than ninety days;
Revised Code of Washington, RCW 82.48.100 · checked October 18, 2026
If you purchase an aircraft, you have 30 days to register with WSDOT.
Washington Department of Revenue, Aircraft excise tax · checked October 18, 2026
Aircraft excise tax is due every year during the month of January and is paid to the WSDOT Aviation Division.
Washington Department of Revenue, Aircraft excise tax · checked October 18, 2026
Single engine fixed wing | $50 | $70 | $120
Revised Code of Washington, RCW 82.48.030, version effective January 1, 2027 · checked October 18, 2026
Aircraft that are owned by a nonresident and registered in another state,
Revised Code of Washington, RCW 82.48.100 · 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