There are those who think that sales and use tax should be paid on a personal aircraft in Ohio and others who think it should not. Shawn Tofte researched the matter and received confirmation directly from the State of Ohio that if the sale is between two individuals, sales tax is not required. They directed him to a form that is now available to be filled out and submitted online that will stop any collection attempts. Here is the link to the form to allows the buyer to record their purchase with the state.
https://www.tax.ohio.gov/sales_and_use/Vehicle_Taxability_Compliance/Downloads/aircraftform.aspx