Exempts sales of aircraft to nonresidents from Ohio sales tax
Ohio SB447 amends the state's sales tax code to exempt sales of aircraft to nonresidents from sales tax. The exemption applies if the aircraft is sold and delivered in Ohio to a nonresident, is not to be registered or based in Ohio after the sale and delivery, and is removed from Ohio within a specified period. The bill also includes provisions for the collection and administration of the sales tax, including exemptions for certain sales and services.
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