Exempts sales of aircraft to nonresidents from sales tax in Ohio.

Ohio HB977 amends the state's sales tax law to exempt sales of aircraft to nonresidents from sales tax. This exemption applies if the aircraft is sold and delivered in Ohio to a nonresident of the state, is not to be registered or based in Ohio after the sale, and is removed from the state within 30 days of the sale. The bill specifies that the exemption applies to aircraft sold and delivered in Ohio to nonresidents, provided they are not registered or based in Ohio and are removed from the state within 30 days of the sale.

Exempts sales of aircraft to nonresidents from sales tax in Ohio.

Ohio HB977 amends the state's sales tax law to exempt sales of aircraft to nonresidents from sales tax. This exemption applies if the aircraft is sold and delivered in Ohio to a nonresident of the state, is not to be registered or based in Ohio after the sale, and is removed from the state within 30 days of the sale. The bill specifies that the exemption applies to aircraft sold and delivered in Ohio to nonresidents, provided they are not registered or based in Ohio and are removed from the state within 30 days of the sale.