OhioOhio proposal would exempt qualifying aircraft sales from tax
Nonresidents buying aircraft in Ohio could avoid sales tax if the aircraft meets Ohio location limits and leaves within the required time.
What it does
A nonresident buying an aircraft in Ohio could avoid sales tax if the aircraft is not registered or based here after delivery and leaves Ohio within 30 days of the applicable filing or maintenance approval.
Argument forEligible nonresidents could avoid Ohio sales tax on an aircraft they buy here and remove from the state within the allowed time.
Argument againstThe 30-day removal deadline and Ohio location limits could make the exemption harder to use for nonresidents whose aircraft cannot leave on time.
More detail
The proposal would exempt qualifying aircraft sales from Ohio sales tax. The exemption would cover an aircraft sold and delivered in Ohio to a nonresident. After the sale and delivery, the aircraft must not be registered or based in Ohio. The aircraft must leave Ohio within 30 days after the later of the date its sale conveyance is filed with the federal aircraft registry or, after maintenance, repair, or overhaul work performed at or immediately after the sale, the date it receives return-to-service approval. If adopted, the amendment would apply starting the first day of the first month after its effective date.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jul 16IntroducedIntroduced
Taxes & Budget