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.

  

Is the purchase of an aircraft subject to Ohio sales or use tax if it will be primarily used to rent to others?

No.  An aircraft which is primarily used to rent to others, without the owner’s pilot, may be purchased under the resale exception in R.C. 5739.01(E).  Note—the rental of aircraft without a pilot to others is subject to sales tax and the aircraft owner must have a vendor’s license and collect and remit sales tax on all rentals.