How do I know if sales or use tax is due on an aircraft?
Aircraft used in interstate commerce by a commercial airline and parts
permanently affixed to aircraft are exempt from state sales and use tax.
Sales of aircraft to nonresidents are exempt from sales tax if the
aircraft will be removed from the state within 120 days of the sale and
the aircraft will not be in the state more than 73 days in any of the
three calendar years following the calendar year the aircraft is removed
from the state.
For Further Information:
FYI Sales 85
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