Maintenance and Modifications
Aircraft Parts Exempt from South Carolina Sales Tax
Parts for aircraft operated under Part 91 are no longer subject to the state's 7-percent sales tax.

South Carolina Governor Nikki Haley has signed a bill into law removing the state's 7-percent sales tax from parts for aircraft operated under Part 91. The change is expected to make South Carolina's aviation maintenance and repair operations (MROs) more competitive with MROs in tax-exempt states.