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.

Are auto auctioneers required to collect and remit sales tax?

Most auto auctioneers are only allowed to sell motor vehicles to other licensed motor vehicle dealers. Therefore, all sales should be for “resale” and exempt from Ohio sales and use tax.

However, individuals are allowed to attend and purchase at auctions of repossessed vehicles. At the time of auction, the vehicles are titled in the name of the financial institutions. Titles are assigned to the winning bidder. The bidder is required to obtain title at any Ohio Clerk of Courts office. Tax is paid at the time of titling at the rate of the bidder’s county of residence. Tax is computed on the amount of the winning bid and any fees or commissions added by the auction.