Why Duncan Aviation anchors Nebraska's aviation economy
Nebraska's aviation economy centers on Duncan Aviation in Lincoln, the largest privately owned business-jet maintenance, repair, and overhaul provider in the world and the state's largest aviation-related employer, with roughly 1,300 people working at its Lincoln headquarters. Fully 95 percent of Duncan's business comes from outside Nebraska, pulling outside revenue into the state's economy.
The rates above are our live national rates; Nebraska residency neither helps nor hurts your pricing. What is Nebraska specific is the tax picture below, where the state's narrow private-party exemption and 10-day fly-away window are the headline.
Sales tax, use tax, and the fly-away exemption: the Nebraska layer
Most aircraft sales are taxable. Nebraska's state sales and use tax rate is 5.5 percent, with local option rates of 0.5 to 2 percent layered on top depending on city and county, so combined rates can reach roughly 7.5 percent. Aircraft sold or delivered to a Nebraska buyer are taxable unless a specific exemption applies.
Nebraska offers a real, but time-limited, fly-away exemption. A buyer who isn't a Nebraska resident, or a business without a Nebraska location, can purchase an aircraft tax-free if it won't be based or registered in Nebraska and is removed from the state within 10 days of purchase. Bring it back within a year and base it in Nebraska, or fly more than half its hours there, and the exemption can be clawed back retroactively. Separately, Nebraska's private-party casual-sale exemption is narrower than it looks: it generally only applies if the seller previously paid tax on the aircraft, purchased it before June 1, 1967, or the original sale to the seller was itself exempt.
This is orientation, not advice; Nebraska's fly-away exemption and casual-sale rules turn on specific facts about the seller's history and the aircraft's post-sale use. Engage a Nebraska aviation tax advisor before closing.
The depreciation layer
Federal bonus depreciation is only half the tax picture; how Nebraska treats the deduction is the other half, and Nebraska conforms to federal bonus depreciation under Section 168(k), so no state addback is required. The bonus depreciation guide carries the full state-by-state conformity breakdown and the December 31 placed-in-service mechanics. Confirm current-year treatment with your CPA before you commit to a closing date.
Compare against other states
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.
Run the Nebraska Buyer's Numbers
Interactive: payment and year-one depreciation, side by side
The two numbers every Nebraska 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.
Est. year-one bonus depreciation
N/A
Est. year-one federal tax value
N/A
Illustrative only, not a loan offer and not tax advice. Bonus depreciation eligibility depends on qualified-business-use thresholds and listed-property rules; state conformity varies. See the
bonus depreciation guide for the December 31 placed-in-service mechanics and the state-by-state conformity table before you plan around these numbers.
What Nebraska buyers should know
- Rates and terms are national. Same live pricing as the strip above; up to 20-year terms on certified pistons, 15 to 20 percent down for strong credit, soft-pull pre-qualification available.
- Closings are remote. Your closing runs through FAA escrow in Oklahoma City regardless of where in Nebraska you or the aircraft sit. Our title & escrow guide walks the sequence.
- Nebraska's fly-away window is short: 10 days. Nonresident buyers who remove the aircraft from Nebraska within 10 days of purchase and register it elsewhere can avoid Nebraska sales tax; bringing it back within a year can claw the exemption back.
- The private-party exemption is narrower than it sounds. Most ordinary resales between individuals won't qualify unless the seller already paid Nebraska tax on the aircraft or one of a few specific conditions applies.
Nebraska-based and ready to price your deal?
The 60-second qualifier shows live rates by aircraft type and credit tier, no hard pull, no obligation.
Find My Rate →
Nebraska Aircraft Financing Questions
Do aircraft loan rates differ in Nebraska?+
No, rates are set by aircraft type, credit profile, and loan structure, not by state. Nebraska buyers see the same live pricing shown on this page. What is Nebraska-specific is the tax treatment and the strength of the local market.
Does Nebraska charge sales tax on aircraft purchases?+
Yes; Nebraska's combined state and local rate can reach roughly 7.5 percent, and most aircraft sales are taxable unless a specific exemption applies.
What is Nebraska's fly-away exemption?+
A nonresident buyer, or a business without a Nebraska location, can buy an aircraft tax-free if it is not based or registered in Nebraska and is removed from the state within 10 days of purchase; bringing it back within a year and basing it in Nebraska can claw the exemption back.
Does buying from a private seller change my Nebraska tax exposure?+
Only in narrow cases; Nebraska's casual-sale exemption generally requires that the seller already paid Nebraska tax on the aircraft, purchased it before June 1, 1967, or acquired it in an exempt transaction, so most ordinary private-party resales are still taxable.
Where does a Nebraska aircraft closing actually happen?+
Through an FAA escrow agent in Oklahoma City, like every U.S. aircraft closing, deposit held in escrow, title searched, documents filed with the registry in sequence on funding day. You never have to leave Nebraska.
Does Nebraska conform to federal bonus depreciation?+
Yes; Nebraska conforms to Section 168(k) bonus depreciation, so no state addback is required. Confirm current-year treatment with your CPA.
FLYING Finance Resources
From the FLYING Ecosystem
How the sale is structured changes everything.Live rates, soft-pull pre-qualification, closing coordinated through Oklahoma City escrow.
Start Your Application
