Tax Rules: Final: 5703-9
5703-9-25 Watercraft, outboard motors, and personal
watercraft; tax payment or exemption claim required for
certificate of title; remittance of tax by clerk of
courts.
(A) If any sale of a watercraft, outboard motor, or personal
watercraft is claimed to be exempt from the sales or use tax
on the basis either of the intended use of the item 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 which
specifies the reason that 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 watercraft, outboard motor, or personal watercraft. 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 watercraft, outboard motor, or personal
watercraft 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 watercraft,
outboard motor, or personal watercraft 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) 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
to the attention of the sales tax division.
(D) The clerk of courts shall issue a receipt upon collection
of the tax resulting from sales of watercraft, outboard
motors, and personal watercraft. The clerk shall retain the
original and give a copy to the remitter of the tax.
(E) 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 watercraft, outboard
motors, and personal watercraft, 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 form is incorporated in this rule by
reference:
The certificate of exemption regarding sale of a watercraft,
outboard motor, or personal watercraft, revised March 15,
2004.
Effective: 6-3-04
Promulgated under: 5703.14
Authorized by: 5703.05, 5739.03, 5741.02
Amplifies: 1548.06, 5703.05, 5739.01, 5739.02, 5739.03,
5741.02