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?

[ScouterDave]

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?

[MaryK4]

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