LR 8401
Taxability of the Purchase of an Aircraft
June 22, 2026
Dear Applicant:
This is a letter ruling issued by the Director of Revenue under Section 536.021.10, RSMo, and Missouri Code of State Regulations 12 CSR 10-1.020, in response to your letter dated May 5, 2026.
The facts presented in your letter ruling request and subsequent phone conversation on June 2, 2026, are summarized as follows:
Applicant is a Missouri resident who purchased an aircraft within the state of Missouri. The aircraft is hangered in Kansas. Applicant purchased the aircraft from a private seller in Missouri. The seller is a Missouri resident. Applicant registered the aircraft in the State of Missouri after purchase, and the aircraft remained in Missouri for a few months after purchase. At the time of purchase, the aircraft required maintenance and repairs to make it moveable. The aircraft remained in Missouri for a couple of months after repairs were complete, until finally being moved to Kansas where it remains hangered.
ISSUE:
Is Applicant’s purchase of an aircraft from a Missouri seller subject to consumer’s use tax?
RESPONSE:
Yes. Applicant’s purchase of an aircraft that was stored in Missouri for several months before being transferred out of the state is subject to consumer’s use tax.
Section 144.610.1, RSMo, provides:
A tax is imposed for the privilege of storing, using or consuming within this state any article of tangible personal property, excluding motor vehicles, trailers, motorcycles, mopeds, motortricycles, boats, and outboard motors required to be titled under the laws of the state of Missouri and subject to tax under subdivision (9) of subsection 1 of section 144.020[…]in an amount equivalent to the percentage imposed on the sales price in the sales tax law in section 144.020.
Section 144.020.1(9), RSMo, imposes a tax on:
[T]he purchase price[…]of new and used motor vehicles, trailers, boats, and outboard motors purchased or acquired for use on the highways or waters of this state which are required to be registered under the laws of the state of Missouri[.]
The purchase is not subject to sales tax under the motor vehicle and outboard motor statue in Section 144.020.1(9), RSMo, as aircraft are not purchased for use on the highways and waters of this state, and even if they were, aircraft are not required to be titled under the laws of Missouri. Therefore, because the aircraft is tangible personal property, and was stored and used in Missouri for several months prior to being relocated to Kansas, Applicant’s purchase of the aircraft is subject to consumer’s use tax.
This letter ruling is binding upon the Department of Revenue with respect to the Applicant for three (3) years from the date of this letter and is subject only to statutory changes by the General Assembly and to changes in the interpretation of law by the courts or administrative tribunals. If a change occurs, the taxpayer who relies upon an outdated interpretation may be subject to additional taxes, interest and penalties, which may be imposed prospectively from the date of the change. For this reason, the interpretation set forth above should be reviewed on a regular basis. Please note that any change in or deviation from the facts as presented will render this ruling inapplicable.
Should additional information be needed, please contact Legal Counsel Gabriel Barnes, General Counsel's Office, Post Office Box 475, Jefferson City, Missouri 65105-0475, phone (573) 751-0961.
Sincerely,
Trish Vincent