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 my aircraft in another state. What is the tax treatment for this type of transaction?

Assuming it was not a casual sale, an aircraft purchased in another state is still subject to Ohio use tax.  To determine the use tax liability, multiply the purchase price of the aircraft by the tax rate in effect in the Ohio county where the aircraft was hangared when brought into Ohio.  From that amount, subtract the tax paid to the other state to arrive at the use tax due to Ohio.