OHIO LEGISLATIVE SERVICE COMMISSION
Office of Research Legislative Budget
www.lsc.ohio.gov and Drafting Office
S.B. 172 Bill Analysis
135th General Assembly
Click here for S.B. 172’s Fiscal Note
Version: As Introduced
Primary Sponsor: Sen. Brenner
Effective date:
Mackenzie Damon, Attorney
SUMMARY
 Exempts sales of manned aircraft from sales and use taxes.
DETAILED ANALYSIS
Sales and use tax exemption for manned aircraft
The bill exempts the sale of manned aircraft from state and local sales and use taxes. A
qualifying aircraft is any manned device that is used, or intended to be used, for flight. The
exemption applies to any such aircraft purchased on or after the first day of the first month that
begins after the bill’s 90-day effective date.1
Existing exemptions related to aircraft
Continuing law offers several sales tax exemptions or reductions related to aircraft. The
bill does not affect any of these existing provisions. They include all of the following:
1. An exemption for the sale of materials, parts, and equipment used in the repair or
maintenance of aircraft of avionics systems, and of maintenance and repair services;
2. An $800 tax cap on the sale of shares of a qualified fractionally owned aircraft, i.e., an
aircraft provided through a program through which individuals can purchase fractional
ownership shares of an aircraft;
3. An exemption for the sale of goods and services for the maintenance and repair of
qualified fractionally owned aircraft.2
1 R.C. 5739.02(B)(67); Section 3.
2 R.C. 5739.02(B)(44) and (49) and R.C. 5739.025(C), not in the bill.
January 19, 2024
Office of Research and Drafting LSC Legislative Budget Office
HISTORY
Action Date
Introduced 10-17-23
ANSB0172IN-135/ts
P a g e |2 S.B. 172
As Introduced


Statutes affected:
As Introduced: 5739.02