Nebraska
Together we protect, preserve and promote your freedom to fly
State Legislative Reports
State Aviation Tax
Sales Tax Rate – 5.5%; plus 0-2.2% local taxes
Possible exemptions to sales tax and other non-sales related taxes –
| Casual Sale “Yard Sale Rule” | Limited |
| Fly Away Rule | Yes |
| 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; first $10,000 exempt; aircraft not used for business exempt |
| Jet Fuel Tax | Excise; ($0.03) |
| AvGas Tax | Excise; ($0.05) |
| Dedicated Aviation Fund | Yes |
| Unique to State Taxes | Aircraft purchased within one year and then move to NE are taxable |
