Minnesota
Together we protect, preserve and promote your freedom to fly
State Legislative Reports
State Aviation Taxes
Sales Tax Rate – 6.875%; plus 0-1% 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; tiered by price |
| Personal Property Tax | Yes; for airlines |
| Jet Fuel Tax | Excise; ($0.15) |
| AvGas Tax | Excise; ($0.05) with bulk purchase exemptions |
| Dedicated Aviation Fund | Yes |
| Unique to State Taxes | Aircraft purchased by a flying club are exempt from sales tax |
