Vehicle Taxability

Aircraft

Generally, all aircraft used in Ohio are subject to use tax.  The tax rate is determined by the aircraft’s hangar or storage location. 

Key Resources

Aircraft Questionnaire - If the Department of Taxation contacted you, please use this form to supply the requested information. 

Aircraft Parts and Repair Information Release ST 2008-04  – This release provides information on repair parts and services that are exempt from sales tax.

Sales & Use Form VP USE  – This is the Voluntary Payment form that must accompany a use tax payment.

 

Frequently Asked Questions Tool

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on  the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

  
I purchased an aircraft. How do I pay the tax?How do I determine the proper amount of tax on an aircraft?My aircraft is deemed experimental by the FAA. Is my purchase taxable? My aircraft is not airworthy. Is my purchase taxable?I purchased my aircraft from a person who had purchased it new and paid sales tax in another state five years ago . The person had flown it for business and personal purposes. Is my purchase from him taxable?Are casual sales of aircraft exempt?I purchased my aircraft in another state. What is the tax treatment for this type of transaction?I received a bill for use tax on the purchase of an airplane I bought 3 years ago. I do not own the aircraft anymore. Do I still have to pay the tax?I purchased my aircraft in a kit and built it myself. How do I determine the “price” for purposes of calculating the use tax due?I traded my aircraft for another aircraft. Is this a taxable transaction?Is there a statue of limitations? Is the purchase of an aircraft subject to Ohio sales or use tax if it will be primarily used to rent to others? Is the purchase of an aircraft subject to Ohio sales or use tax if it will be primarily used to provide charter service?Is the purchase of an aircraft subject to Ohio sales or use tax if it will be primarily used to provide a transportation service as defined under R.C. 5739.01(B)(3)(s)? I own a flight school. Are my aircraft purchases taxable?I traded my previous aircraft for another one at a dealership, does the trade in allowance reduce the taxable price?