West Virginia
Helping YOU protect, preserve and promote YOUR airport
State Legislative Reports
State Aviation Tax
Sales Tax Rate – 6%; plus 0-1% local taxes
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 | No |
| Aircraft Registration Fee | No |
| Personal Property Tax | Yes; based on county |
| Jet Fuel Tax | Excise; ($0.142) |
| AvGas Tax | Excise; ($0.142) |
| Dedicated Aviation Fund | Yes |
| Unique to State Taxes | |
| State Aviation Tax | Sales Tax Rate – 6%; plus 0-1% local taxes |
