The civic record
Read. Follow. Verify.Ohio exempts sales of aircraft to nonresidents from state sales tax
Last action · July 16, 2026: IntroducedSponsor: Bernard Willis
Track this bill to get notified when it advances a stage. One tap to stop, anytime.
What This Bill Would Do
Ohio House Bill 977 exempts retail sales of aircraft to nonresidents from the state sales tax, provided the aircraft is delivered in Ohio, not based or registered in the state after purchase, and removed within thirty days of FAA conveyance filing or post-sale maintenance completion.
Nonresident aircraft buyers purchasing and taking delivery of planes in Ohio save 5.75% in state sales taxes, provided the aircraft is permanently removed from the state within a strict 30-day window following delivery or post-sale maintenance.
- State retail sales taxes apply broadly to retail transactions unless specific statutory exemptions are enacted by the legislature. context
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Nonresident aircraft purchasers
Nonresident buyers purchasing and taking delivery of aircraft in Ohio are exempt from paying the 5.75% state sales tax.
Ohio aircraft vendors and maintenance facilities
Sellers and repair stations handling aircraft sales to nonresidents must adjust tax collection procedures under the new statutory exemption.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Who qualifies for the aircraft sales tax exemption under House Bill 977?
What is the timeline for removing the purchased aircraft from Ohio?
What else do you want to know?
News Coverage
Follow the record
Votes, people, money & the original sourceWhere This Stands
Currently filed. The next step in the legislative lifecycle is Committee.
Procedural history
1 action- Jul 16, 2026HouseIntroducedIntroduced
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Narrowed Tax Exemption for Nonresident Aviation
The bill explicitly carves out a specific retail sales tax exemption for aircraft transactions involving nonresidents, tying eligibility strictly to removal timelines and maintenance records.
Connected Entities
Sources
www.legislature.ohio.gov
Analysis Score
0–100- Significance40How much this matters to a regular citizen
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz20Current news / social attention level
Publisher tools