The image below is an example of the state legislative reports, with red text identifying the main information.
Sales Tax Rate – 4%; plus 1-4% local taxes.
Possible exemptions to sales tax and other non-sales related taxes –
|Casual Sale “Yard Sale Rule”||Limited|
|Fly Away Rule||Limited; aircraft must be manufactured in Georgia|
|Trade In Value||Yes|
|Credit for Tax Paid||Yes|
|MX Parts Exemption||Limited; aircraft must be removed upon completion of work|
|MX Labor Exemption||Yes; when separately state on invoice|
|Aircraft Registration Fee||No|
|Personal Property Tax||Yes: 40% of market value times milage (average 25 miles)|
|Jet Fuel Tax||Sales tax; (4%)|
Sales Tax; (4%)
|Dedicated Aviation Fund||No|
|Unique to State Taxes|