North Carolina considers itself to be the “First in Flight” state thanks to the Wright Brother’s 1903 take off from Kitty Hawk. But claims to aviation fame do not exempt aircraft or jet engines from sales tax.
The sales tax rate for aircraft sold at retail in North Carolina is subject to the 4.75% state sales tax rate as of October 1, 2015. No local or transit sales and use taxes apply to sales of aircraft, and there is a maximum tax cap of $2,500 per article. The sales price of an aircraft includes all accessories that are attached to the aircraft when it is delivered. Additional information.
Retail sales of qualifying jet engines for storage, use or consumption in North Carolina are also subject to the 4.75% state sales tax rate. As with aircraft, local and transit sales and use taxes do not apply. There is a maximum use tax of $2,500 for “a person that purchases a qualified jet engine under a direct pay permit otherwise, no maximum tax is applicable.” Additional information.
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