Tax Rules: Final: 5703-9
5703-9-10 Motor vehicles, off-highway motorcycles,
and all-purpose vehicles; tax payment or exemption claim
required for certificate of title; remittance of tax by clerk
of courts.
(A) If any sale of a motor vehicle, off-highway motorcycle,
or all-purpose vehicle is claimed to be exempt from the sales
or use tax on the basis either of the intended use of the
vehicle by the purchaser in this state or of the sale being
made to a church or nonprofit organization whose purchase is
exempt from the tax levied by or pursuant to Chapters 5739.
and 5741. of the Revised Code, the clerk of courts shall
refuse to issue a certificate of title unless the application
is accompanied by a certificate of exemption executed by the
purchaser that specifies the reason the sale is not legally
subject to the tax. A form required to be prescribed by rule
is hereby prescribed for use as a certificate of exemption regarding sale of
a motor vehicle, off-highway motorcycle, or all-purpose
vehicle. The form may be obtained from the department of
taxation and is available on the department’s web site. The
form may be reproduced as needed.
(B) If any sale of a motor vehicle, off-highway motorcycle,
or all-purpose vehicle is claimed to be exempt from the sales
tax on the basis that the sale is in interstate commerce, the
clerk of courts shall refuse to issue a certificate of title
unless the application is accompanied by a statement of fact
regarding the sale. A form not required to be prescribed by
rule is available for use as
a statement regarding sale of a motor vehicle, off-highway
motorcycle, or all-purpose vehicle in interstate
commerce. The form is not prescribed by or a part of this
rule. The form may be obtained from the department of
taxation and is available on the department’s web site. The
form may be reproduced as needed.
(C) If any sale of a motor vehicle, off-highway motorcycle,
or all-purpose vehicle is claimed to be exempt from the sales
tax on the basis that the sale is to an out-of-state resident
for immediate removal of the motor vehicle from Ohio for
exclusive use outside this state, the clerk of courts shall
refuse to issue a certificate of title unless the application
is accompanied by an exemption certificate and affidavit
signed by the purchaser. A form not required to be prescribed
by rule is hereby prescribed for use as an exemption certificate and affidavit regarding
sale of a motor vehicle, off-highway motorcycle, or
all-purpose vehicle to an out-of-state resident. The form
may be obtained from the department of taxation and is
available on the department’s web site. The form may be
reproduced as needed.
(D) A copy of each of the above described statements and/or
certificates is to be retained by the applicant and two
copies presented to the clerk of courts, who shall retain one
copy and submit the other copy to the department of
taxation.
(E) The clerk of courts shall issue a receipt upon collection
of the tax resulting from sales of motor vehicles,
off-highway motorcycles, and all-purpose vehicles. The clerk
shall retain the original and give a copy to the remitter of
the tax.
(F) On Monday of each week, each county clerk of courts shall
forward to the treasurer of state the Ohio sales and use tax
collections resulting from sales of motor vehicles,
off-highway motorcycles, and all-purpose vehicles,
accompanied by the remittance report, and shall forward to
the department of taxation a copy of each statement and/or
certificate required herein to be obtained in lieu of tax
payment.
(G) The following forms are incorporated in this rule by
reference:
(1) The certificate of exemption regarding sale of a motor
vehicle, off-highway motorcycle, or all-purpose vehicle,
revised March 15, 2004;
(2) The exemption certificate and affidavit regarding sale of
a motor vehicle, off-highway motorcycle, or all-purpose
vehicle to an out-of-state resident, revised March 15,
2004.
Effective: 6-3-04
Promulgated under: 5703.14
Authorized by: 5703.05, 5739.03, 5741.02
Amplifies: 4505.06, 5703.05, 5739.01, 5739.02, 5739.03,
5741.02
Prior effective dates: 12-10-71, 4-18-74, 1-18-79