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.

Can a manufacturer obtain title to a motor vehicle without paying sales tax when the vehicle was purchased back by the manufacturer pursuant to the lemon law?

Yes. When a manufacturer is required to buy back a motor vehicle, all-purpose vehicle or off-highway motorcycle from the consumer pursuant to the lemon law, they can obtain title without paying sales or use tax. The Clerk of Courts must obtain sufficient evidence that the buy-back provision of the lemon law is being enforced. The clerk would use the ATPS sales and use tax exemption code “MB: Manufacturer buy-back – lemon law.”