Generally, all aircraft used in Ohio are subject to use tax. The tax rate is determined by the aircraft’s hangar or storage location.
Aircraft Questionnaire download - If the Department of Taxation contacted you, please use this form to supply the requested information through the mail, by fax or email.
Aircraft Questionnaire electronic - If the Department of Taxation contacted you, please use this form to supply the requested information electronically. By submitting this form electronically, it will send a copy of the completed form to you too.
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 in which you are interested. A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.