Kentucky
Together we protect, preserve and promote your freedom to fly
State Legislative Reports
State Aviation Taxes
Sales Tax Rate – 6%
Possible exemptions to sales tax and other non-sales related taxes –
| Casual Sale “Yard Sale Rule” | Yes |
| Fly Away Rule | No |
| 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; $0.90 per $100 of valuation |
| Jet Fuel Tax | Sales Tax; (6.0%) |
| AvGas Tax | Excise; ($0.23) |
| Dedicated Aviation Fund | No |
| Unique to State Taxes |
