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North DakotaNorth Dakota

Together we protect, preserve and promote your freedom to fly

State Legislative Reports

State Aviation Taxes

Sales Tax Rate – 5%; plus 0-3% local tax; sales tax is imposed no matter where the aircraft was purchased if the aircraft is to be registered in the state; 3% aircraft excise tax applies to agricultural aircraft

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 Yes; tiered on age and MTOW
Personal Property Tax No
Jet Fuel Tax Excise; ($0.08)
AvGas Tax Excise; ($0.08)
Dedicated Aviation Fund Yes
Unique to State Taxes

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