North Dakota
Together we protect, preserve and promote your freedom to fly
State Legislative Reports
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 |
