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 a kit and built it myself. How do I determine the “price” for purposes of calculating the use tax due?

An aircraft assembled from a kit is subject to the same sales or use tax as other tangible personal property brought into, consumed, or used in Ohio.  The purchase of the kit and other parts is subject to Ohio use tax regardless of the place of origin.  Sales or use tax must be paid at the time of each purchase, either to the seller, if the seller is registered to collect and remit Ohio sales or use tax, or by the consumer using the VP USE form.  The VP-USE form can be found on our Web site at Tax Forms.