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Exemption for aircraft taxes

Code of Virginia §58.1-1505 allows an exemption from paying the 2% Aircraft Sales and Use Tax on any aircraft sold or used by:

  1. United States or federal agency
  2. Commonwealth of Virginia or state agency
  3. Any air carrier operating in intrastate, interstate or foreign commerce providing regularly scheduled air service as defined in §58.1-1501
  4. Any nonprofit organization which is exempt from taxation under §501(c)(3) of the Internal Revenue Code AND which is operating exclusively for the purpose of providing charitable, long distance, advanced life support, air ambulance services for low-income medical patients in the Commonwealth
  5. An organization that is exempt from taxation under §501(c)(3) of the Internal Revenue Code which is organized for the primary purpose of distributing food, clothing, medicines and other necessities for needy persons in the United States and throughout the world.
  6. Any aircraft that is considered a Warbird, manufactured and intended for military use, excluding those manufactured after 1954, and (ii) used only for (a) exhibit or display to the general public and otherwise used for educational purposes (including such flights as are necessary for testing, maintaining, or preparing such aircraft for safe operation), or (b) air show and flight demonstrations (including such flights necessary for testing, maintaining, or preparing such aircraft for safe operation), but not including any aircraft used for commercial purposes, including Transportation and other services for a fee
  7. Any aircraft that is purchased in Virginia but registered outside of the Commonwealth and removed from the Commonwealth within 60 days of purchase