Maine exempts most aircraft sales from sales and use tax through 2033, though an important exception taxes casual sales between unrelated private parties. Financing an aircraft in Maine, done right.
Brunswick Executive Airport, the former Naval Air Station Brunswick, has emerged as Maine's dedicated business-aviation and MRO hub, with two 8,000-foot runways, roughly 650,000 square feet of hangar and maintenance space, jet engine test and maintenance facilities, and an advanced glycol de-icing system built for winter operations. Statewide, Maine's airports generate an estimated 1.5 billion dollars in economic activity and support more than 20,900 jobs; a separate, more narrowly scoped 2023 study of general aviation alone found about 5,100 GA-related jobs and 324 million dollars in labor income, together accounting for roughly 3.3 percent of the state's gross state product.
The rates above are our live national rates; Maine residency neither helps nor hurts your pricing. What is Maine specific is the tax picture below, where a broad exemption comes with an important carve-back.
Most aircraft sales are exempt through 2033. Under 36 M.R.S.A. Section 1760(88-A), Maine has exempted most aircraft sales from sales and use tax since July 1, 2011, an exemption the legislature has extended through June 30, 2033. In practice, this means most retail and dealer aircraft sales in Maine currently owe no sales tax.
Ordinary private-party sales are a notable exception. A separate provision, 36 M.R.S.A. Section 1764, imposes tax on casual sales of aircraft unless the aircraft is sold for resale at retail, or sold to a corporation, partnership, trust, or LLC in which the seller holds a 50 percent or greater ownership interest. That means an ordinary sale between two unrelated individuals is actually taxable in Maine, even though dealer sales are broadly exempt, a subtle distinction confirmed in Maine Revenue Services Rule 318 and the statute itself.
This is orientation, not advice, and the interaction between these two provisions is genuinely nuanced; Maine aircraft tax outcomes are fact specific and depend on whether the sale is a casual sale and who the parties are. Engage a Maine aviation tax advisor before closing.
Federal bonus depreciation is only half the tax picture; how Maine treats the deduction is the other half, and Maine does not conform to current federal bonus depreciation for property placed in service in tax years beginning on or after January 1, 2026; the federal deduction must generally be added back. Maine does offer a partial offset: a Capital Investment Tax Credit equal to 9 percent of the federal bonus depreciation amount claimed. The bonus depreciation guide carries the full state-by-state conformity breakdown and the December 31 placed-in-service mechanics. Read it alongside this page before you commit to a closing date.
The tax treatment above is specific to this state, but if you are comparing markets, financing across state lines, or want the full fly-away exemption rules in one place, see our aircraft sales tax by state guide for the state-by-state breakdown.
The two numbers every Maine business buyer runs first: the monthly payment at today's rate, and what 100 percent bonus depreciation could be worth in year one. Both in one place, with the state layer linked below.
The 60-second qualifier shows live rates by aircraft type and credit tier, no hard pull, no obligation.
