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 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.

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.