Wyoming aircraft sales and use tax

Do you pay sales tax on an aircraft bought in Wyoming?

Taxed. All purchases of aircraft in Wyoming are subject to sales tax unless an exemption applies. The state rate is four percent, made up of a three percent base and a one percent addition. In a private sale the buyer usually pays the Department of Revenue directly, based on where possession was transferred.

• Regarding Wyoming sales and property tax, all purchases of aircrafts in Wyoming are subject to Wyoming sales tax, unless an exemption applies.

  Wyoming Department of Transportation, Aeronautics, Wyoming Aircraft Registration · document dated May 2014 · checked October 18, 2026

• Except as provided by W.S. 39-15-105 there is levied and shall be paid by the purchaser on all sales and purchases an excise tax of three percent (3%) upon all events as provided by W.S. 39-15-103(a).

  Wyoming Statutes, W.S. 39-15-104(a) · checked October 18, 2026

• Effective July 1, 1993, in addition to the excise tax under subsection (a) of this section there is imposed an additional excise tax of one percent (1%) which shall be administered as if the tax rate under subsection (a) of this section was increased from three percent (3%) to four percent (4%).

  Wyoming Statutes, W.S. 39-15-104(b) · checked October 18, 2026

• In most cases the purchaser will remit tax directly to the Department, based on the location where possession transferred to the purchaser.

  Wyoming Department of Transportation, Aeronautics, Wyoming Aircraft Registration · document dated May 2014 · checked October 18, 2026

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

Depends. An aircraft bought outside Wyoming whose first use is in Wyoming owes use tax unless an exemption applies. Sales tax legally paid to another state is credited, up to the Wyoming use tax.

• Furthermore, all purchases of aircrafts outside of the state of Wyoming, where first use occurs in Wyoming, are subject to Wyoming use tax, again unless an exemption applies.

  Wyoming Department of Transportation, Aeronautics, Wyoming Aircraft Registration · document dated May 2014 · checked October 18, 2026

• The department shall allow a credit for sales tax legally imposed and paid to another state on a purchase equal to but not exceeding the liability for use tax under this article on that purchase.

  Wyoming Statutes, W.S. 39-15-109 · checked October 18, 2026

What aircraft sales tax exemptions does Wyoming have?

Depends. The sale or lease of any aircraft used in an FAA commercial operation is exempt, with its installed parts and its repair and maintenance services. No nonresident fly-away exemption was found.

• The sale or lease of any aircraft used in a federal aviation administration commercial operation including the sale of all:

  Wyoming Statutes, W.S. 39-15-105(a)(viii)(P) · checked October 18, 2026

Are aircraft rentals taxed in Wyoming?

Taxed. Wyoming taxes the gross rental paid for a lease transferring possession of property whose sale would be taxable, so dry aircraft rentals are taxed. Intrastate passenger transportation by carriers is taxed too.

• The gross rental paid for the lease or contract transferring possession of tangible personal property if the transfer of possession would be taxable if a sale occurred;

  Wyoming Statutes, W.S. 39-15-103(a)(i)(B) · checked October 18, 2026

• The sales price paid to carriers for intrastate transportation of passengers;

  Wyoming Statutes, W.S. 39-15-103(a)(i)(D) · checked October 18, 2026

• Regarding Wyoming sales and property tax, all purchases of aircrafts in Wyoming are subject to Wyoming sales tax, unless an exemption applies.

  Wyoming Department of Transportation, Aeronautics, Wyoming Aircraft Registration · document dated May 2014 · checked October 18, 2026

Is flight instruction taxed in Wyoming?

Not clearly published. The Department of Revenue 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 Wyoming?

Depends. Aircraft repair, remodeling and maintenance services at an FAA-certified repair station are exempt, including parts and materials. Work done elsewhere is not covered by that exemption, unless the aircraft is used in an FAA commercial operation.

• The sale of aircraft repair, remodeling or maintenance services at a federal aviation administration certified repair station including, but not limited to, repair or replacement materials or parts;

  Wyoming Statutes, W.S. 39-15-105(a)(viii)(J) · checked October 18, 2026

• Aircraft repair, remodeling and maintenance services performed on the aircraft, its engine or its component materials or parts.

  Wyoming Statutes, W.S. 39-15-105(a)(viii)(P)(II) · checked October 18, 2026

Does Wyoming register or tax aircraft every year?

Not clearly published. Wyoming has no aircraft registration requirement, so there are no state aircraft registration fees. WYDOT refers property tax questions on aircraft to the Department of Revenue's Property Tax Division without saying whether aircraft are taxed.

• May 2014 - At this time, there is no aircraft registration requirement for Wyoming, therefore, there are no state aircraft registration fees.

  Wyoming Department of Transportation, Aeronautics, Wyoming Aircraft Registration · document dated May 2014 · checked October 18, 2026