# Washington aircraft 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.

Source: https://www.aerscheduler.com/aircraft-tax/united-states/washington
Checked: 2026-10-18

## 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)](https://app.leg.wa.gov/rcw/default.aspx?cite=82.08.020). Checked 2026-10-18.

> "Sales tax is due on the selling price and is collected by the aircraft dealer or broker."
>
> Washington Department of Revenue, [Aircraft excise tax](https://dor.wa.gov/taxes-rates/other-taxes/aircraft-excise-tax). Checked 2026-10-18.

## 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](https://dor.wa.gov/taxes-rates/other-taxes/aircraft-excise-tax). Checked 2026-10-18.

> "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](https://dor.wa.gov/taxes-rates/other-taxes/aircraft-excise-tax). Checked 2026-10-18.

## 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](https://dor.wa.gov/taxes-rates/other-taxes/aircraft-excise-tax). Checked 2026-10-18.

> "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](https://dor.wa.gov/taxes-rates/other-taxes/aircraft-excise-tax). Checked 2026-10-18.

## 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](https://dor.wa.gov/taxes-rates/other-taxes/aircraft-excise-tax). Checked 2026-10-18.

> "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)](https://dor.wa.gov/sites/default/files/2022-02/40WTD178.pdf). Checked 2026-10-18.

## 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)](https://dor.wa.gov/sites/default/files/2022-02/40WTD178.pdf). Checked 2026-10-18.

## 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](https://dor.wa.gov/taxes-rates/other-taxes/aircraft-excise-tax). Checked 2026-10-18.

> "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](https://app.leg.wa.gov/wac/default.aspx?cite=458-20-173). Checked 2026-10-18.

## 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](https://app.leg.wa.gov/rcw/default.aspx?cite=82.48.100). Checked 2026-10-18.

> "If you purchase an aircraft, you have 30 days to register with WSDOT."
>
> Washington Department of Revenue, [Aircraft excise tax](https://dor.wa.gov/taxes-rates/other-taxes/aircraft-excise-tax). Checked 2026-10-18.

> "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](https://dor.wa.gov/taxes-rates/other-taxes/aircraft-excise-tax). Checked 2026-10-18.

> "Single engine fixed wing | $50 | $70 | $120"
>
> Revised Code of Washington, [RCW 82.48.030, version effective January 1, 2027](https://app.leg.wa.gov/rcw/default.aspx?cite=82.48.030). Checked 2026-10-18.

> "Aircraft that are owned by a nonresident and registered in another state,"
>
> Revised Code of Washington, [RCW 82.48.100](https://app.leg.wa.gov/rcw/default.aspx?cite=82.48.100). Checked 2026-10-18.

_Not tax advice. Confirm with the state's revenue department or a CPA before a purchase or a pricing decision._