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 own a flight school. Are my aircraft purchases taxable?

Generally, yes because the school is making a taxable use of the aircraft by using it to provide flight instruction.  The school is not reselling the aircraft because possession of the aircraft is not transferred to the student.