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.

  

Notice of Assessment

Failure to respond to all letters exceept the MV 12-C will result in the issuance of an assessment.  The assessment will include tax, interest, and applicable penalty.

An assessment for a motor vehicle audit can be identified by an assigned 8 digit account number that begins with a “97.”  The audit type will be “OA.”

How do I respond?

If you do not dispute the assessment, payment can be made by check or money order made payable to Ohio Treasurer of State. All payments need to be mailed with the payment coupon to:

        Ohio Department of Taxation

        PO Box 1090

        Columbus, OH 43216-1090

 

To dispute the assessment, please provide appropriate documentation to support your contention.  If you are not sure of the reason you were assessed or what supporting documentation is needed, please contact our Taxpayer Services Division at (888) 297-7150.
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