Vehicle Taxability - Letter Response Topics

Did you receive a letter from us?

All title transfers and exemption claims on motor vehicles and other equipment is regularly audited by the Ohio Department of Taxation in accordance with Ohio Revised Code (RC) 4505.09(B)(2)(c) and 5739.13 to verify if the sales tax liability has been satisfied.

 

Motor Vehicle Casual Sales

There are three types of audit letters that we send. The recipients’ responses to these letters help us to review casual sales transactions to determine if a sales tax is owed.  They can be identified by the letter name in the left, lower corner. The letters are: VTSIQ206 (seller inquiry), VTBIQ207 (buyer inquiry) and VTBTD217 (buyer tax due).

 

Sales/Use Tax Exemption Audit

There are many different types of audit letters that we send out to validate the exemption claim.  They can be identified by the header information on the top on the page, and the box which specifies exemption type claimed.

Information regarding what to provide when responding to these letters can be found in our drop down list below.

 

 

Frequently Asked Questions Tool

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. For information on how to respond to the letter you received, click on the letter type.

  

Casual Sale VTSIQ206 Letter (Seller Inquiry)

This letter is sent to the seller of the vehicle, watercraft or onboard motor to verify the consideration received.

Why did I receive this?

As required by law, the Ohio Department of Taxation conducts reviews of casual (non-dealer) vehicle title transfers.  A letter/questionnaire is sent to the seller of the vehicle, watercraft or onboard motor.  The information provided by the seller assists us with determining if the correct price has been reported and if the correct amount of sales and use tax has been paid.

How do I respond?

Accurately complete the questionnaire on the back of the letter.  Please include your telephone number in case we have any questions.  Mail the letter/questionnaire back to us in the enclosed envelope or fax it to (206) 984-2940.  If faxing, make sure that you include both sides, the letter and the questionnaire.  If you need assistance in completing the questionnaire, please call us at (888) 405-4039.

Any false representation of the price is in violation of section 2921.13 of the Ohio Revised Code.  Violation of this section is punishable by six months imprisonment, a fine of up to $1,000, or both.