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Last Updated: 8/21/2017

Aircraft Industry Guide

The links below describe the sales and use tax topics related to the aircraft industry.

Starting Jan. 1, 2018, the air flight equipment exemption does not apply to aircraft with a maximum takeoff weight of less than 30,000 pounds. See Purchases and Use Tax.
Note: This guide does not apply to airline companies subject to airflight property taxes under Minnesota Statutes 270.071 to 270.079.

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