Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

Does the winner of a raffle, contest or lottery owe any Ohio sales or use tax?

Raffle or Contest Winner

 The winner of a raffle or contest does not owe Ohio sales or use tax, as he/she has not paid a “price” for the item received.  The sponsor of the raffle or contest, however, may be subject to Ohio sales or use tax. We request that the local Clerk of Courts provide the Department of Taxation with a copy of the MSO/title that has been assigned to the winner of the raffle or contest and a copy of the title that is issued in the name of the winner. The department will then determine if Ohio tax is due from the sponsor or contributor. ($0.00 price).

Ohio Lottery Winner

It is our understanding that the winner of a motor vehicle, all-purpose vehicle, off-highway motorcycle, watercraft or outboard motor (or any other item of tangible personal property) through one of the lottery games must take possession of the item won. The Ohio Lottery Commission will purchase the item in the name of the lottery winner and taxes will be paid on the purchase price. If the item is required to be titled, taxes will be paid to the local Clerk of Courts by the dealer (lottery commissioner will pay the dealer the price of the vehicle and the tax as part of lottery prize payment) at the time the title is issued.