Aircraft registration in Iowa
Aircraft based in Iowa (or used in Iowa for more than 30 days per year) are required to be registered with the state (in addition to being registered with the FAA). Aircraft owners have 30 days to register the aircraft with the Iowa DOT's Office of Aviation.
A one-time 6 percent use tax on the purchase price of the aircraft is collected at the time of registration. Annual registration fees are based on aircraft age, original manufactured list price, and their type of use (personal or business).
Aircraft registration fees (and aviation fuel taxes) are deposited into a State Aviation Fund to help fund programs such as the automated weather observing system (AWOS), airport development projects, runway markings, and windsocks.
Aircraft registration application form
To register an aircraft, complete the aircraft registration form (PDF) and return it, with payment, to the Iowa DOT’s Office of Aviation. Upon receipt and approval of an application, an Aircraft Registration Certificate will be issued. Owners of airworthy aircraft will then receive annual renewal notices.
Aircraft Registration Application Form (PDF) , Form #300038 (two pages)
When completed, forward this application form to:|
Iowa Department of Transportation Office of Aviation Attn: Aircraft Registration 800 Lincoln Way Ames, IA 50010 |
Phone: 515-239-1691 Fax: 515-233-7983 E-mail: aircraftregistration@dot.iowa.gov |
1. If I register my aircraft with the FAA, do I still need to register it in Iowa?
Yes. Registering your aircraft with the FAA does not meet your obligation to register it in Iowa. Iowa law requires all aircraft based and/or operated in the state more than 30 days must be registered with the Iowa DOT. Aircraft must be registered in Iowa within 30 days from the date the aircraft was purchased or brought into the state. A purchaser of an aircraft who will be basing and operating the aircraft for 30 days or more in Iowa shall provide the following to the Iowa DOT's Office of Aviation within 30 days of purchase date.
- Fully completed aircraft registration application.
- Six percent use tax with a copy of a bill of sale (see below for use tax exemptions).
2. Who is exempt from registration requirements?
- Aircraft registered in a foreign country.
- Aircraft owned by an Iowa resident that is continually located and operated beyond the boundaries of the state.
- Aircraft owned by a government entity.
- Aircraft which is lighter than air and not engine driven (i.e., hot air balloon).
- Aircraft which is displayed in a museum.
3. What happens if the aircraft is not registered at the appropriate time?
When registering a newly purchased aircraft or an aircraft brought into the state, you have 30 days to complete the registration process, starting with the date of purchase or the date an aircraft is brought into Iowa. If you fail to register your aircraft within that time period, a monthly penalty of 5 percent of the registration fees will begin to accumulate. The penalty begins on the first day of the month following the 30-day registration period explained above.
4. How are registration fees determined?
When an aircraft other than a new aircraft is registered in Iowa, the registration fee shall be based upon the model year of the aircraft.
The fees are determined by the aircraft’s use as listed below.
For an aircraft that was assembled and no established manufacturer’s list price exists, the cost of the aircraft kit and any additional parts will be used to determine the list price. The fee schedule shown above will be used to determine the registration fee for home-built aircraft.
The fees are determined by the aircraft’s use as listed below.
- Scheduled airline used for interstate operation - $100.
- Fixed base operator under an agreement with an public-owned airport’s governing body to provide general public service - $100.
- A helicopter used exclusively as an air ambulance service - $1,000.
- Aircraft that is 30 years old or older and is for personal use - $35.
- All aircraft used for business and aircraft less than 30 years old that is used for personal use only. The following schedule applies (rounded to the nearest whole dollar with a minimum registration fee of $35) for all:
- Manufacturers list price X 1% = first year’s fee not to exceed $5,000.
- Manufacturers list X .75% = second year’s fee.
- Manufacturers list X .50% = third year’s fee.
- Manufacturers list X .25% = fourth year and older.
For an aircraft that was assembled and no established manufacturer’s list price exists, the cost of the aircraft kit and any additional parts will be used to determine the list price. The fee schedule shown above will be used to determine the registration fee for home-built aircraft.
5. What are the requirements and fees on a transfer of ownership?
A purchaser of an aircraft who will be basing and operating the aircraft for more than 30 days in Iowa shall provide the following to the Iowa DOT's Office of Aviation within 30 days of purchase date.
- The notice of transfer of ownership.
- Fully completed aircraft registration application.
- Six percent use tax with a copy of a bill of sale.
6. Do I have to register an aircraft that is not airworthy?
Yes. However, there are no registration fees due on an aircraft that is not airworthy. Once registered, you will receive an unairworthy certificate that stays with the aircraft. You will need to contact theIowa DOT's Office of Aviation when the aircraft becomes airworthy.
7. What happens if I sell my aircraft? Do I receive a refund?
If an aircraft is sold to a person in Iowa, the notice of transfer of ownership must be completed and given to the new owner. If the aircraft is currently registered, the fees will transfer to the new owner and no refund will be given.
If an aircraft is destroyed, dismantled or removed from the state, you must return the certificate of registration to the Iowa DOT within 10 days and request a refund for the unexpired portion of the registration fees. No refunds of less than $35 are allowed.
If an aircraft is destroyed, dismantled or removed from the state, you must return the certificate of registration to the Iowa DOT within 10 days and request a refund for the unexpired portion of the registration fees. No refunds of less than $35 are allowed.
8. Do I have to pay use tax on my aircraft?
As of July 1, 2008, a 6 percent use tax on the purchase price of an aircraft will be collected when the aircraft is registered. Payment should be sent with the Application for Aircraft Registration, along with a copy of a bill of sale, and fees for annual registration.
Purchase price is the total consideration including cash, credit, property and services for which an aircraft is sold.
When an aircraft is traded-in on another aircraft, whether new or used, tax is due only on the difference between the purchase price and the trade-in allowance. It does not matter whether the transaction is between individuals, or with a dealer.
You may be exempt from tax if:
If you have questions regarding use tax or tax exemption, first contact the Iowa DOT's Office of Aviation at 515-239-1691. If there are additional questions, contact Iowa Department of Revenues taxpayer services at 515-281-3114.
Purchase price is the total consideration including cash, credit, property and services for which an aircraft is sold.
When an aircraft is traded-in on another aircraft, whether new or used, tax is due only on the difference between the purchase price and the trade-in allowance. It does not matter whether the transaction is between individuals, or with a dealer.
You may be exempt from tax if:
- An owner moving to Iowa has owned the aircraft for more than one year.
- An owner moving to Iowa has owned an aircraft for less than one year, but can provide proof that use tax has been paid in the previous state of registration.
- The ultimate end users of the aircraft will pay sales tax (i.e. rental, lease).
- You submit a letter of exemption from the Iowa Department of Revenue.
If you have questions regarding use tax or tax exemption, first contact the Iowa DOT's Office of Aviation at 515-239-1691. If there are additional questions, contact Iowa Department of Revenues taxpayer services at 515-281-3114.
9. More information on aircraft registration?
Registration applications and other valuable information are available at your local airport, on the Office of Aviation Web site, or by contacting the Office of Aviation. Questions regarding aircraft registration in Iowa can be directed to the Office of Aviation at 515-239-1691 or by E-mail.
10. What is the contact information for aircraft registration?
Iowa Department of Transportation
Office of Aviation
Attn: Aircraft Registration
800 Lincoln Way
Ames, IA 50010
Phone: 515-239-1691
Fax: 515-233-7983
E-mail: aircraftregistration@dot.iowa.gov
Office of Aviation
Attn: Aircraft Registration
800 Lincoln Way
Ames, IA 50010
Phone: 515-239-1691
Fax: 515-233-7983
E-mail: aircraftregistration@dot.iowa.gov
