Do I have to pay use tax on my aircraft?

The 5 percent use tax will be collected by the Iowa Department of Transportation’s Office of Vehicle Services on aircraft registered in Iowa. Payment should be sent with the application, along with a copy of a bill of sale, and fees for annual registration. You may be exempt from tax if:

1. you submit a letter of exemption from the Department of Revenue and Finance; or

2. the aircraft was purchased by a licensed aircraft dealer for resale, rent or lease.

If you have questions regarding use tax or tax exemption, please contact Taxpayer Services at 515-281-5603.

If I register my aircraft with the FAA, do I still need to register it in Iowa? Who is exempt from registration requirements? What happens if the aircraft is not registered at the appropriate time? How are registration fees determined? What are the requirements and fees on a transfer of ownership? Do I have to register an aircraft that is not airworthy? What happens if I sell my aircraft?  Do I receive a refund? Do I have to pay use tax on my aircraft? Aircraft Registration Application Form

2003 Annual Aviation Conference

TSA / DOT Eastern Iowa Security Meetings
Aviation Reauthorization Comparison
Centennial of Flight Information

PCI & Micropaver  training information coming soon!