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 enginesPossible 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 |
