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.

  

Notice of Assessment

Failure to respond to the VTBIQ207 (Buyer Inquiry) letter and/or the  VTBTD217 (tax due) letter may 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 eight-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 should 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 dispute.  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.