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North CarolinaNorth Carolina

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.

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State Aviation Taxes

Sales Tax Rate – 4.75%; local sales tax do not apply to aircraft; sales tax cap of $2,500 for aircraft and aircraft engines

Possible exemptions to sales tax and other non-sales related taxes –
Casual Sale “Yard Sale Rule” Yes
Fly Away Rule No
Trade In Value No
Credit for Tax Paid Yes
MX Parts Exemption No
MX Labor Exemption Yes
Aircraft Registration Fee No
Personal Property Tax Yes; range from $0.59 to $1.41 per $100 valuation
Jet Fuel Tax Sales Tax; (4.75%)
AvGas Tax Sales Tax; (4.75%)
Dedicated Aviation Fund No
Unique to State Taxes

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