Virginia
Together we protect, preserve and promote your freedom to fly
State Legislative Reports
State Aviation Tax
Sales Tax Rate – 4.3%; plus 1% mandatory local tax; plus optional 0-2.2% local tax; Aircraft sales tax is capped at 2% of sale price.
Possible exemptions to sales tax and other non-sales related taxes –
| Casual Sale “Yard Sale Rule” | No |
| Fly Away Rule | Yes |
| Trade In Value | No |
| Credit for Tax Paid | Yes |
| MX Parts Exemption | No |
| MX Labor Exemption | Yes |
| Aircraft Registration Fee | Yes; $5 |
| Personal Property Tax | Yes; based on county |
| Jet Fuel Tax | Excise; ($0.05) |
| AvGas Tax | Excise; ($0.05) |
| Dedicated Aviation Fund | Yes |
| Unique to State Taxes | |
