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Last Updated: 10/26/2017

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Airline Flight Property Tax

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Airline Flight Property Tax > File and Pay

  • Who is required to file the Commercial Airline Flight Property Tax Return?Back to top

    An airline company or any other entity engaged in the business of air commerce in Minnesota (either passenger or freight service) must file and pay the airline flight property tax.

  • Can I get a filing extension?Back to top

    Possibly. The Department of Revenue may grant a 30-day extension if:

    • good cause prevents you from filing by the July 1 deadline; and
    • you make an extension request in writing by July 1.​

  • Where do I send the Commercial Airline Flight Property Tax Return?Back to top

    Email the completed electronic copy of your return to: sa.property@state.mn.us

  • What is air commerce?Back to top

    Air commerce includes:

    1. The transportation by aircraft of persons or property for hire in interstate, intrastate, or international transportation on regularly scheduled flights, OR on irregularly timed
      flights by airline companies.
    2. It also includes but is not limited to an intermittent or irregularly timed flight, a flight arranged at the convenience of an airline and the person contracting for the transportation, or a charter flight.
    3. It includes any airline company making three or more flights in to or out of Minnesota during a calendar year.

    It does not include casual transportation for hire by aircraft commonly owned and used for private air flight purposes, if the person furnishing the transportation is not regularly engaged in transportation for hire. ​

  • How do I get a Minnesota Tax ID?Back to top

    Your Minnesota tax ID is the seven-digit number you’re assigned when you register with the Department of Revenue. Generally, this is the same as your sales and use tax or Minnesota employer’s withholding tax number.

    It’s important to include your Minnesota tax ID on your return so that any payments you make are properly credited to your account.

    For more information and to apply for a Minnesota tax ID, go to Business Registration.​

  • What is the airline flight property tax levy?Back to top

    ​The airline flight property tax is a levy based tax. The levy is established by the Minnesota Department of Transportation for the State Airport Fund. Each airline company pays a portion of the levy based on the market value of their flight property.

    Note: An increase in your tax capacity order does not necessarily mean your tax liability will increase.