NBAA State Aviation Tax Report

The NBAA State Aviation Tax Report is designed to function as an introduction to the vast body of law that governs the taxation of general aviation among the fifty states. This report is developed and maintained by the volunteer members of the NBAA Tax Committee.

This report is being provided to NBAA members for their general information and should not be construed as legal or tax advice on any specific facts or circumstances. You are urged to consult your attorney, accountant or other advisor concerning your own situation and for any specific legal or tax questions you may have.

The links within the report provide access to the version of the statutes and regulations that are available on the state’s website, which may not be the official versions. It is important that you consult the official versions of the statutes and regulations, relevant case law and rulings before engaging in any aircraft transaction.