SB447

📋 What This Bill Does

This bill aims to exempt sales of aircraft to nonresidents from sales tax in Ohio. The exemption applies to aircraft sold and delivered in the state to nonresidents who will not register or base the aircraft in Ohio after the sale. The bill also includes provisions related to the administration of sales tax and the collection of taxes for the benefit of the state and relevant counties and transit authorities.

Plain English summary · Non-partisan · Auto-generated