Frequently Asked Questions

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.

Does Ohio tax aviation fuel?

Not unless we find that it is used in a taxable manner such as for "on road" use. Aviation fuel may be subject to sales tax depending on the activity of the purchaser.