Vehicle Taxability - Letter Response Topics

Helpful Resources

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 four types of audit letters that we send out to review casual sales transactions.  They can be identified by the header information in the upper left hand corner. You will see either a MV, OM, or WC followed by 12-C,D,E, or F.

 

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 MV 12-F letter

This letter is sent to the buyer of the vehicle when there has not been a response to previous requests for information. An amount of tax based on the average purchase price of similar vehicles has been calculated and listed on the letter.

How do I respond?

You may pay the additional tax without interest or penalty by check or money order made payable to Ohio Treasurer of State. All payments need to be mailed with a copy of the notice to:

       Ohio Department of Taxation

       PO Box 182048

       Columbus, OH 43218-2048

If you disagree with the price on the letter, you must provide written proof (i.e., statement from the seller, bill of sale, copy of cancelled check, detailed explanation of the purchase price) of the correct purchase price. Include a copy of your notice when replying with additional information. All responses will be reviewed on a case-by-case basis to determine validity.

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.

Failure to respond by the date given on the letter will result in the issuance of an assessment.  The assessment will be issued for the tax due on the notice, interest, and applicable penalty.
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