Georgia
Together we protect, preserve and promote your freedom to fly
State Legislative Reports
State Aviation Taxes
Sales Tax Rate – 4%; plus 1-4% local taxes.
Possible exemptions to sales tax and other non-sales related taxes –
| Casual Sale “Yard Sale Rule” | Limited |
| Fly Away Rule | Limited; aircraft must be manufactured in Georgia |
| Trade In Value | Yes |
| Credit for Tax Paid | Yes |
| MX Parts Exemption | Limited; aircraft must be removed upon completion of work |
| MX Labor Exemption | Yes; when separately state on invoice |
| Aircraft Registration Fee | No |
| Personal Property Tax | Yes: 40% of market value times milage (average 25 miles) |
| Jet Fuel Tax | Sales tax; (4%) |
| AvGas Tax |
Excise; ($0.01) Sales Tax; (4%) |
| Dedicated Aviation Fund | No |
| Unique to State Taxes |
