Do I Owe Aircraft Taxes In Minnesota?

Published in Midwest Flyer – June/July 2019 issue

ST. PAUL, MINN. – Non-Minnesota residents who purchase and take possession of an aircraft in Minnesota are exempt from Minnesota sales or use tax if they transport the aircraft outside the state and meet all of the following requirements:

*The aircraft returns to Minnesota only for interstate commerce or occasional use.

*The aircraft is registered in another state or country.

*The aircraft meets the definitions in Minnesota Statutes 360.511 and is approved by the Federal Aviation Administration.

This exemption also applies if the buyer uses the aircraft in Minnesota only for a training period of up to 10 days before removing it from the state.

Please reference the Minnesota Department of Revenue’s aircraft industry guide: https://www.revenue.state.mn.us/businesses/sut/Pages/Aircraft/Home.aspx

Statute reference M.S. § 297A.82, subd. 4(e): https://www.revisor.mn.gov/statutes/cite/297A.82

EDITOR’S NOTE: Any state agency in the Midwest is welcomed to share their sales and use tax policies with our readers. Information may be emailed to                            info@midwestflyer.com.

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