The image below is an example of the state legislative reports, with red text identifying the main information.
The North Dakota state legislature was not in regular season this year, therefor no legislation was introduced this year.
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|