Iowa
Together we protect, preserve and promote your freedom to fly
State Legislative Reports
State Aviation Tax
Sales Tax Rate – 6%; plus 0-2% local tax
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 | No |
| MX Labor Exemption | No |
| Aircraft Registration Fee | Yes; tiered by year |
| Personal Property Tax | No |
| Jet Fuel Tax | Excise; ($0.05) |
| AvGas Tax | Excise; ($0.08) |
| Dedicated Aviation Fund | Yes |
| Unique to State Taxes | Dealer/Broker fee $100 annually |
