Vehicle Taxability

Helpful Resources

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 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?

Yes.  R.C. 5741.12, imposes use tax on the storage, use, or other consumption of tangible personal property in Ohio.  The use tax was due and payable at the time you brought the aircraft into Ohio.   The fact that you subsequently sold the aircraft does not make your prior use of the aircraft in Ohio nontaxable.
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