Tax Commission

The Utah State Tax Commission reviews FAA records of all aircraft registered in Utah to ensure the applicable sales and use tax required by Utah Code Ann. §59-12-103 has been paid. The objective is to assist those taxpayers with aircraft registered in the State of Utah in calculating and remitting the correct sales and use taxes.

The following files will assist you in completing the required forms. If you need additional information, contact the Business Taxes and Discovery Division at: [email protected].

Files and Forms

• Cover Letter
• Frequently Asked Questions – Aircraft
• Checklist & Questionnaire
• Summary *

* Note: When responding, please submit the Aircraft Summary you received in the mail, which is specific to your aircraft purchase. If the original Summary has been misplaced, you may use the generic Summary provided here. Please contact us for the tax rate and interest amount if you are unsure of the correct information to use. Contact information can be found in Section C of the Summary.

Additional aircraft information:  Aircraft Sales Tax