Exempt sales of aircraft to nonresidents from sales tax

This bill proposes to exempt sales of aircraft to nonresidents from Ohio's sales tax. It directly affects private aircraft dealers and out-of-state buyers who are purchasing planes within the state. The change would remove the requirement for these specific transactions to pay the standard five and three-fourths percent tax. This adjustment aims to align the treatment of aircraft sales with other similar exemptions for nonresident purchases of vehicles and watercraft.