Updated . Educational only — not tax, legal, or lending advice. Confirm figures with your CPA, the state revenue department, and a lender before you close.
Sales Tax, Use Tax, and Why Oregon Does Not Save You
The tax that matters is the tax of the state where the aircraft will be based and used. Buying in a no-tax state such as Oregon removes that state’s tax. It does not remove your base state’s use tax. Five states have no general statewide sales tax: Alaska, Delaware, Montana, New Hampshire, and Oregon. Alaska can still have local tax.
How to use the state pages
Each state page states the 2026 general rate or the aircraft-specific rule, a worked example, and a source. California is written from the CDTFA purchaser guide, including the rule that a trade-in does not reduce the taxable price. North Carolina’s reported $2,500 aircraft cap, Virginia’s 2% aircraft tax, New York’s and Massachusetts’s reported exemptions, and Washington’s repealed luxury excise are identified as 2026 industry-guide notes so you do not confuse them with a statute quote.
- California — hangar city, full-price trade-in, 12-month presumption
- Texas — 6.25% state plus local, fly-away
- Florida — 6% state, no state income tax
- New York — do not budget the city combined rate until you test the civil-aircraft exemption
- Oregon — $0 in Oregon, not $0 at home
- North Carolina — reported $2,500 cap
- Virginia — 2% aircraft tax
- Washington — combined sales tax; luxury excise reported repealed before April 2026
The full set is linked from the guide index. Put the rate you believe applies into the calculator, then have a CPA replace it with the real one before you wire funds. Sales tax is not bonus depreciation. One is a closing wire. The other is a federal income-tax timing rule.
Questions buyers actually ask
Do I pay sales tax every year?
No. Sales or use tax is a purchase tax. Some states also charge an annual property or registration excise. The state page says when that is part of the story.
Can the seller’s state and my state both tax the same purchase?
They can both assert tax. You generally get a credit for tax actually paid to the other state. A zero-tax delivery state creates a credit of zero.