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North Carolina

Together we protect, preserve and promote your freedom to fly

State Legislative Reports

State Aviation Taxes

Sales Tax Rate – 4.75%; local sales tax do not apply to aircraft; sales tax cap of $2,500 for aircraft and aircraft engines

Possible exemptions to sales tax and other non-sales related taxes –
Casual Sale “Yard Sale Rule” Yes
Fly Away Rule No
Trade In Value No
Credit for Tax Paid Yes
MX Parts Exemption No
MX Labor Exemption Yes
Aircraft Registration Fee No
Personal Property Tax Yes; range from $0.59 to $1.41 per $100 valuation
Jet Fuel Tax Sales Tax; (4.75%)
AvGas Tax Sales Tax; (4.75%)
Dedicated Aviation Fund No
Unique to State Taxes

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