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State Legislative Reports

State Aviation Taxes

Sales Tax Rate – 7%; plus 1.5-2.75% local taxes

Possible exemptions to sales tax and other non-sales related taxes –

Casual Sale “Yard Sale Rule” No
Fly Away Rule Yes
Trade In Value Yes
Credit for Tax Paid Yes
MX Parts Exemption No
MX Labor Exemption Yes
Aircraft Registration Fee No
Personal Property Tax Yes; for business aircraft
Jet Fuel Tax

Excise; ($0.01)

Sales Tax; (4.5%)

AvGas Tax

Excise; ($0.01)

Sales Tax; (4.5%)

Dedicated Aviation Fund Yes
Unique to State Taxes Fuel tax plus $0.004 per gallon as environmental assurance fee; fuel tax annual payment capped at $10M

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