Ohio
Together we protect, preserve and promote your freedom to fly
State Legislative Reports
State Aviation Taxes
Sales Tax Rate – 5.75%; plus 0-2.25% local taxes
Possible exemptions to sales tax and other non-sales related taxes –
| Casual Sale “Yard Sale Rule” | Yes |
| Fly Away Rule | No |
| Trade In Value | No |
| Credit for Tax Paid | Yes |
| MX Parts Exemption | Yes |
| MX Labor Exemption | Yes |
| Aircraft Registration Fee | Yes; $15 per seat |
| Personal Property Tax | No |
| Jet Fuel Tax | Sales Tax; (5.75%) |
| AvGas Tax | Sales Tax; (5.75%) |
| Dedicated Aviation Fund | Yes |
| Unique to State Taxes | Sales tax on fractional shares capped at $800 |
