Ohio adds all repair stations to tax exemption

February 3, 2009

The Ohio general assembly recently changed the state’s tax exemption for aircraft repaired at a certified repair station to include aircraft repaired by any mechanic in the state. The change took effect Feb. 1.

Under the old exemption, any aircraft used exclusively in general aviation operations or those weighing more than 6,000 pounds were exempt from paying tax on repairs and parts when the work was done at an FAA-approved Part 145 repair station.

The change exempts from sales tax all GA aircraft and those weighing more than 6,000 pounds that are repaired at anything other than a certified repair station as well.

“This is good news for our members who are trying to keep the cost down on maintaining their aircraft but want the convenience of using their favorite mechanic or repair facility,” said AOPA Vice President of Regional Affairs Greg Pecoraro. “AOPA supported the original exemption and encouraged the governor and legislature to broaden the exemption to include all repair facilities.