OH SB172

Exempts sales of manned aircraft from Ohio's 5.75% sales and use tax by adding division (B)(67) to section 5739.02 of the Revised Code.

Defines "manned aircraft" as a device that is manned and is used or intended to be used for flight in the air.

Applies to sales occurring on or after the first day of the first month following the bill's effective date.

Repeals the existing section 5739.02 and replaces it with the amended version containing the aircraft exemption.