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North DakotaNorth Dakota

Together we protect, preserve and promote your freedom to fly

Key to the State Legislative Summary Information

The image below is an example of the state legislative reports, with red text identifying the main information.

State legislation summary key

The North Dakota state legislature was not in regular season this year, therefor no legislation was introduced this year.

State Aviation Taxes

Sales Tax Rate – 5%; plus 0-3% local tax; sales tax is imposed no matter where the aircraft was purchased if the aircraft is to be registered in the state; 3% aircraft excise tax applies to agricultural aircraft

Possible exemptions to sales tax and other non-sales related taxes –

Casual Sale “Yard Sale Rule” Yes
Fly Away Rule No
Trade In Value Yes
Credit for Tax Paid Yes
MX Parts Exemption No
MX Labor Exemption Yes
Aircraft Registration Fee Yes; tiered on age and MTOW
Personal Property Tax No
Jet Fuel Tax Excise; ($0.08)
AvGas Tax Excise; ($0.08)
Dedicated Aviation Fund Yes
Unique to State Taxes

North Dakota Advocacy News

See What's Happening in Another State


Fly In Breakfast EAA Chapter 380 and 1342

May 7, 2017 Grafton, North Dakota (KGAF)