Excise tax is levied on every aircraft purchase transaction and is due at time of registration, unless a valid North Dakota exemption applies (see NDCC 57-40.05-03). To substantiate a claim to receive credit for trade-in value, the sales agreement and/or invoice must identify both the aircraft being purchased (and its purchase price), and the trade-in aircraft (and its value), in a single transaction.
If a person buys partial ownership of aircraft, excise tax is due on that share. Indicate the primary owner who will receive annual registration notices. (Provide additional owner's contact on this form. It will not appear on pdf but will be stored in our system. If mailing the form in, provide the additional names on a seperate sheet of paper.)
The excise tax rate is 5% on conventional aircraft and ultralights, or 3% on agricultural aircraft used exclusively for aerial application.
North Dakota has reciprocity with all states that impose a sales or excise tax. A credit for tax previously paid may apply by providing documentation verifying taxes of at least 5% were already paid.
Upload a copy of your purchase agreement or proof of purchase (chain of ownership) showing the amount paid with this form.
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