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?

If the seller did not collect and remit Ohio sales or use tax on the purchase, they should complete a VP USE form and submit it with  use tax payment.  The VP USE Form can be found on our website at TAX Forms.  Mail the payment and the VP USE form to this address:

    Ohio Department of Taxation

    PO Box 182048

    Columbus OH 43218-2048.