Aircraft Industry Guide

This information describes the sales and use tax topics related to the aircraft industry. Use the links in the Guide Menu to see information about that topic.

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.