50-State Aircraft Sales Tax, Fly-Away & Jet-A Fuel Tax Directory
Compare state-by-state aircraft sales and use tax rates, statutory fly-away exemption windows, state Jet-A and AvGas fuel excise taxes ($/gallon), and annual state aircraft registration fees.
Showing 50 States
| State | Aircraft Sales / Use Tax | Fly-Away Exemption | Jet-A Fuel Tax / Gallon | AvGas Tax / Gallon | Annual Registration / Property Tax |
|---|---|---|---|---|---|
| Alabama (AL) | 1.50% (Special Auto/Air) | 72 Hours | $0.095 / gal | $0.095 / gal | Annual ad valorem property tax applies |
| Alaska (AK) | 0.00% (No State Sales Tax) | N/A (No Tax) | $0.032 / gal | $0.047 / gal | $75 – $150 biennial state registration |
| Arizona (AZ) | 0.00% (Commercial Air Exempt) | 15 Days (Fly-Away) | $0.030 / gal | $0.050 / gal | 0.50% of aircraft assessed fair market value |
| Arkansas (AR) | 6.50% | 20 Days | $0.000 / gal (No state Jet-A tax) | $0.000 / gal | Personal property tax applies at county level |
| California (CA) | 7.25% – 10.25% (High Tax) | Zero General Fly-Away | $0.020 / gal + Sales Tax | $0.180 / gal | 1.00% annual county aircraft property tax |
| Colorado (CO) | 0.00% (Over 10,250 lbs) | 30 Days | $0.040 / gal | $0.060 / gal | Specific ownership fee based on factory list price |
| Connecticut (CT) | 0.00% (Aircraft 100% Exempt) | 100% Tax Free State | $0.000 / gal (No state aviation fuel tax) | $0.000 / gal | $90 – $2,500 annual aircraft registration fee |
| Delaware (DE) | 0.00% (No Sales / Use Tax) | N/A (No Tax) | $0.000 / gal | $0.000 / gal | Zero personal property tax on aircraft |
| Florida (FL) | 6.00% (Capped at $18,000 max) | 20 Days | $0.0427 / gal | $0.0427 / gal | $5.00 – $25.00 flat state registration (Zero property tax) |
| Georgia (GA) | 4.00% – 8.90% | 15 Days | $0.010 / gal (Subject to 4% sales) | $0.010 / gal | Annual county ad valorem property tax applies |
| Hawaii (HI) | 4.00% – 4.50% GET | None | $0.010 / gal | $0.010 / gal | $10 annual registration fee |
| Idaho (ID) | 6.00% | 10 Days | $0.070 / gal | $0.070 / gal | $0.02/lb max takeoff weight registration |
| Illinois (IL) | 6.25% | Immediate (Fly-Away) | $0.000 / gal (Subject to sales) | $0.000 / gal | $10 – $30 biennial registration |
| Indiana (IN) | 7.00% | 30 Days | $0.200 / gal | $0.200 / gal | Annual aircraft excise tax in lieu of property tax |
| Iowa (IA) | 0.00% (Aircraft 100% Exempt) | 100% Tax Free State | $0.050 / gal | $0.080 / gal | 1.00% registration fee based on manufacturer price |
| Kansas (KS) | 0.00% (Interstate Commerce) | 10 Days | $0.000 / gal | $0.000 / gal | Personal property tax applies at local mill levy |
| Kentucky (KY) | 6.00% | None | $0.015 / gal | $0.015 / gal | $0.015 per $100 assessed valuation property tax |
| Louisiana (LA) | 0.00% (Commercial Part 135) | 15 Days | $0.000 / gal | $0.000 / gal | Zero personal property tax on general aviation |
| Maine (ME) | 0.00% (Over 6,000 lbs Exempt) | 20 Days | $0.034 / gal | $0.300 / gal | Annual aircraft excise tax applies based on weight |
| Maryland (MD) | 6.00% (Aircraft Excise Tax) | 30 Days | $0.070 / gal | $0.070 / gal | $25 – $75 annual registration (No property tax) |
| Massachusetts (MA) | 0.00% (Aircraft 100% Exempt) | 100% Tax Free State | $0.125 / gal | $0.125 / gal | Annual local aircraft registration fee applies |
| Michigan (MI) | 6.00% | 15 Days (Fly-Away) | $0.030 / gal | $0.030 / gal | $0.01/lb maximum takeoff weight registration |
| Minnesota (MN) | 0.00% (Air Carrier Part 135) | 10 Days | $0.050 / gal | $0.050 / gal | Annual aircraft registration tax based on base price |
| Mississippi (MS) | 3.00% (Special Aircraft Rate) | 48 Hours | $0.0525 / gal | $0.064 / gal | Annual county personal property tax applies |
| Missouri (MO) | 4.225% | 15 Days | $0.090 / gal | $0.090 / gal | Annual county personal property tax applies |
| Montana (MT) | 0.00% (No Sales / Use Tax) | N/A (No Tax) | $0.040 / gal | $0.040 / gal | $150 – $1,500 annual aircraft fee in lieu of tax |
| Nebraska (NE) | 5.50% | 30 Days | $0.030 / gal | $0.050 / gal | Personal property tax applies at county level |
| Nevada (NV) | 6.85% – 8.38% | None | $0.020 / gal | $0.020 / gal | Personal property tax applies based on bluebook value |
| New Hampshire (NH) | 0.00% (No Sales / Use Tax) | N/A (No Tax) | $0.020 / gal | $0.040 / gal | $0.01/lb gross weight state registration |
| New Jersey (NJ) | 0.00% (Aircraft 100% Exempt) | 100% Tax Free State | $0.020 / gal | $0.020 / gal | Zero personal property tax on aircraft |
| New Mexico (NM) | 3.00% (Aircraft Excise Tax) | None | $0.000 / gal | $0.000 / gal | $0.02/lb weight state registration fee |
| New York (NY) | 0.00% (General Aviation Exempt) | 100% Tax Free State | $0.063 / gal | $0.063 / gal | Zero personal property tax on aircraft |
| North Carolina (NC) | 4.75% (Capped at $2,500 max) | None | $0.000 / gal | $0.000 / gal | County personal property tax applies |
| North Dakota (ND) | 5.00% (Aircraft Excise Tax) | None | $0.080 / gal | $0.080 / gal | $15 – $300 annual aircraft registration fee |
| Ohio (OH) | 0.00% (Business Use Part 91/135) | Immediate (Fly-Away) | $0.000 / gal (No fuel excise tax) | $0.000 / gal | $15 flat annual state aircraft registration |
| Oklahoma (OK) | 3.25% (Aircraft Excise Tax) | None | $0.0008 / gal | $0.0008 / gal | $10 – $150 annual aircraft registration fee |
| Oregon (OR) | 0.00% (No Sales / Use Tax) | N/A (No Tax) | $0.030 / gal | $0.110 / gal | $50 – $350 annual aircraft registration fee |
| Pennsylvania (PA) | 6.00% | 10 Days (Fly-Away) | $0.019 / gal | $0.055 / gal | Zero personal property tax on aircraft |
| Rhode Island (RI) | 0.00% (Aircraft 100% Exempt) | 100% Tax Free State | $0.000 / gal | $0.000 / gal | Zero personal property tax on aircraft |
| South Carolina (SC) | 5.00% (Capped at $500 max) | None | $0.000 / gal | $0.000 / gal | County personal property tax (4% to 10.5% assessment) |
| South Dakota (SD) | 4.00% (Aircraft Excise Tax) | None | $0.040 / gal | $0.060 / gal | $25 – $180 annual aircraft registration fee |
| Tennessee (TN) | 7.00% + Local (Up to $3,200 cap) | 30 Days | $0.000 / gal | $0.000 / gal | Zero personal property tax on corporate aircraft |
| Texas (TX) | 6.25% | 20 Days (Fly-Away Exemption) | $0.200 / gal | $0.200 / gal | Annual county appraisal district property tax applies |
| Utah (UT) | 0.00% (Commercial / Part 135) | None | $0.090 / gal | $0.090 / gal | 0.40% uniform statewide aircraft fee |
| Vermont (VT) | 6.00% | Immediate (Fly-Away) | $0.000 / gal | $0.000 / gal | $0.01/lb gross weight state registration |
| Virginia (VA) | 2.00% (Aircraft Sales Tax) | None | $0.050 / gal | $0.050 / gal | County personal property tax applies ($0.01 to $5.00/100) |
| Washington (WA) | 6.50% – 10.40% | None | $0.180 / gal | $0.180 / gal | $20 – $100 annual aircraft excise tax |
| West Virginia (WV) | 6.00% | 10 Days | $0.000 / gal | $0.000 / gal | County personal property tax applies |
| Wisconsin (WI) | 5.00% – 5.50% | None | $0.060 / gal | $0.060 / gal | $30 – $3,125 annual aircraft registration fee |
| Wyoming (WY) | 4.00% | None | $0.050 / gal | $0.050 / gal | County personal property tax applies |