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Last Updated: 8/21/2017

Registration Information

You must register your aircraft in Minnesota if you are:

  • A Minnesota resident or business
    • Aquired a complete or partial ownership in an aircraft
    • Brought an aircraft into Minnesota to be hangared
  • A non-Minnesota resident or business who does either of these things:
    • Operates the aircraft in Minnesota more than 60 days of the year
    • Uses the aircraft for commercial operations based in Minnesota (it must be registered at least one day before your operations begin)

When you register your aircraft, you need to provide documentation to verify tax was paid or that the purchase is exempt. If the correct sales tax was not paid, you must pay it at the time of registration.

If you have questions or need more information about aircraft registration:

  • Visit the Minnesota Department of Transportation website at www.dot.state.mn.us and type aircraft registration into the Search box
  • Call the Office of Aeronautics at 651-234-7200 or 1-800-657-3922 (toll-free)

Note: If you have an ongoing lease, you must show proof of sales tax payments to receive your annual registration from the Department of Transportation, Office of Aeronautics.

Registration by dealers

To qualify for the resale exemption, the aircraft must be used only for demonstration purposes. You must show you are a licensed Minnesota aircraft dealer or otherwise in the business of selling aircraft. Include a copy of your Minnesota dealer’s license to your Aircraft Registration. If you do not have one, include a description of your business.

Registration by lessors

To qualify for the resale exemption on a leased aircraft, include a copy of the lease to your Aircraft Registration. If a formal lease agreement does not exist, you must icnlude a description of the leasing or rental activity.

Also, include a statement describing the owner’s use of the aircraft. If the aircraft is owned by a nonprofit flying club or association, attach a copy of the club’s charter and by-laws.

Nontaxable transfers

Transfers of aircraft ownership are not taxable in the following situations:

  • Transfers on death of the owner through revocable trusts, wills, or inheritance. (You must provide court documents when you register the aircraft.)
  • Transfers under Internal Revenue Code, section 351 or 721. (For details, of the Internal Revenue Code. (See Fact Sheet 132.)
< Purchases and Use Tax Reporting Tax and Record-keeping >
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