Not a member? Join today. Already a member? Please login for an enhanced experience. Login Now


Together we protect, preserve and promote your freedom to fly

Key to the State Legislative Summary Information

The image below is an example of the state legislative reports, with red text identifying the main information.

State legislation summary key

Download Summary

State Aviation Taxes

Sales Tax Rate – 6%; plus 0-3% 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 Yes
MX Labor Exemption Yes
Aircraft Registration Fee Yes; $0.03 per pound, not to exceed $600
Personal Property Tax No
Jet Fuel Tax Excise; ($0.06)
AvGas Tax Excise; ($0.07)
Dedicated Aviation Fund Yes
Unique to State Taxes Flight training fees not subject to tax

Idaho Advocacy News

See What's Happening in Another State