Skip to main content
March 28, 2025
Question

For the state of Ohio, can anyone confirm if airline travel purchases made using online travel sites are subject to state sales and use taxes?

  • March 28, 2025
  • 1 reply
  • 0 views
The State of Ohio requires reporting of all online purchases from outside Ohio when state sales and use taxes were not collected. I bought airline tickets flying out of Illinois to Europe. No state taxes were collected. Do I have to report this on my state income tax forms?

    1 reply

    March 28, 2025

    No,  under Services subject to the sales tax: Transportation of persons, within Ohio, except by public transit systems or commercial airlines- so if you did not travel in Ohio, sales tax would not apply.

     

    See Sales and Use - Applying the Tax - Ohio Department of Taxation