West Virginia aircraft sales and use tax

Do you pay sales tax on an aircraft bought in West Virginia?

Taxed. West Virginia's consumers sales and service tax is six cents on the dollar, and an aircraft sold in the state is taxed unless an exemption applies. The Tax Department publishes no aircraft-specific guidance on private sales or local tax.

• The general consumers sales and service tax imposed by this article shall be at the rate of six cents on the dollar of sales or services, excluding gasoline and special fuel sales, which remain taxable at the rate of five cents on the dollar of sales.

  West Virginia Code, W. Va. Code 11-15-3(b) · checked October 18, 2026

Do you owe use tax on an aircraft bought outside West Virginia?

Depends. Use tax at six percent applies to an aircraft used in West Virginia that was not taxed on purchase. Sales tax lawfully paid to another state is credited, up to the West Virginia use tax.

• An excise tax is hereby levied and imposed on the use in this state of tangible personal property, custom software or taxable services, to be collected and paid as provided in this article or article fifteen-b of this chapter, at the rate of six percent of the purchase price of the property

  West Virginia Code, W. Va. Code 11-15A-2(a) · checked October 18, 2026

• A person is entitled to a credit against the tax imposed by this article on the use of a particular item of tangible personal property, custom software or service equal to the amount, if any, of sales tax lawfully paid to another state for the acquisition of that property or service: Provided, That the amount of credit allowed does not exceed the amount of use tax imposed on the use of the property in this state.

  West Virginia Code, W. Va. Code 11-15A-10a(a) · checked October 18, 2026

What aircraft sales tax exemptions does West Virginia have?

Depends. An aircraft sold in West Virginia and registered outside it is exempt if removed within 60 days of purchase. Repairs and installed parts for aircraft of licensed carriers and governments have a separate exemption, now widened to all aircraft.

• Sales of an aircraft sold in this state on or after July 1, 2020, as evidenced by a Federal Aviation Administration Bill of Sale AC Form 8050-2 and registered outside of this state as evidenced by Federal Aviation Administration Aircraft Registration AC Form 8050-1 shall be exempt, so long as the aircraft is removed from this state within 60 days of the date of purchase on the bill of sale.

  West Virginia Code, W. Va. Code 11-15-9(a)(50) · checked October 18, 2026

• Sales of aircraft repair, remodeling, and maintenance services when the services are to an aircraft operated by a certified or licensed carrier of persons or property, or by a governmental entity

  West Virginia Code, W. Va. Code 11-15-9(a)(33) · checked October 18, 2026

Are aircraft rentals taxed in West Virginia?

Not clearly published. The Tax Department publishes no guidance on how aircraft rentals are taxed.

The state's published guidance does not clearly answer this.

Is flight instruction taxed in West Virginia?

Not clearly published. The Tax Department publishes no guidance on whether flight instruction, or the aircraft time inside a lesson, is taxed.

The state's published guidance does not clearly answer this.

Are aircraft parts and maintenance labor taxed in West Virginia?

Exempt. Aircraft repair, remodeling and maintenance services, parts permanently attached in the course of that work, and tools used only for it are exempt for sales on and after September 1, 2021. The buyer pays and claims a refund, or uses a direct pay permit or an approved exemption certificate.

• The following sales are exempt from the consumers sales and service tax: Sales of aircraft repair, remodeling, and maintenance services, or to an engine or other component part of an aircraft; sales of tangible personal property that is permanently affixed or permanently attached as a component part of an aircraft, as part of the repair, remodeling, or maintenance service;

  West Virginia Code, W. Va. Code 11-15-9t(a) · checked October 18, 2026

• The provisions of this section shall apply to sales made on and after September 1, 2021.

  West Virginia Code, W. Va. Code 11-15-9t(d) · checked October 18, 2026

Does West Virginia register or tax aircraft every year?

Depends. Counties tax aircraft as personal property. Aircraft owned or leased by commercial airlines, or by businesses that fly employees or others for business purposes, are valued at salvage value: the lower of fair market salvage value or five percent of original cost. We found no state aircraft registration fee.

• Notwithstanding any other provision of this code to the contrary, the value of special aircraft property, for the purpose of ad valorem property taxation under this chapter and under article X of the Constitution of the State of West Virginia, shall be its salvage value.

  West Virginia Code, W. Va. Code 11-6H-3 · checked October 18, 2026

• “Special aircraft property” means all aircraft owned or leased by commercial airlines or private carriers

  West Virginia Code, W. Va. Code 11-6H-2(b)(7) · checked October 18, 2026

• “Salvage value” means the lower of fair market salvage value or five percent of the original cost of the property.

  West Virginia Code, W. Va. Code 11-6H-2(b)(6) · checked October 18, 2026

• that is engaged in a primary business other than commercial air transportation that operates an aircraft for the transportation of employees or others for business purposes.

  West Virginia Code, W. Va. Code 11-6H-2(b)(5) · checked October 18, 2026