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 sales and use tax is owed.  They can be identified by the letter name in the left, lower corner.

Notice Number Type of Letter Interactive Notice
TTST0001 Seller Motor Vehicle Questionnaire TTST0001
TTST0002 Buyer Motor Vehicle Questionnaire TTST0002
TTST0003 Buyer Tax Due Letter  TTST0003
ASAT0001 Assessment Notice  ASAT0001

 

Snowmobiles

Notice Number Type of Letter Interactive Notice
TTST0003  Buyer Tax Due Letter  TTST0003
ASAT0001 Assessment Notice ASAT0001

 

Sales/Use Tax Exemption Audit

Ohio law allows certain vehicle transactions to be made without paying sales tax. There are different types of audit letters that we send out to validate the exemption claim.  The "Exemption Type Claimed" can be identified in the box on the letter.

Notice Number Type of Letter Interactive Notice
TIST0001 Transportation for Hire TIST0001
TIST0001 Direct Use Farming TIST0001
TIST0001 Direct Use Oil and Gas  TIST0001
TIST0001 Manufacturing Operation TIST0001
TIST0001 Public Utility Use TIST0001
TIST0001 Mining Use TIST0001
TDST0001

Tax Due

 TDST0001
ASAT0001 Assessment Notice ASAT0001

 

Aircraft

Generally, all aircraft used in Ohio are subject to use tax.  You may receive these letters if you purchase an aircraft.

Notice Number Type of Letter Interactive Notice
ARST0001 Inquiry and Questionnaire ARST0001
ARST0002 Blue Book Tax Due ARST0002
ARST0003 Tax Due ARST0003
ASAT0001 Assessment ASAT0001

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 in which you are interested.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

Farm Use Exemption Audit Questionnaire

If you have claimed an exemption from the sales tax of a vehicle due to using it primarily in farming, you will receive this questionnaire requesting information on the usage and requesting supporting documents.

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 should be mailed with a copy of the notice to:

        Ohio Department of Taxation

        PO Box 182048

        Columbus, OH 43218-2048

To support your claim of the exemption complete the questionnaire online or by filling out the back of the letter.

To complete online, go to Downloads and Electronic Forms on the Vehicle Taxes page.

If completing the form on the reverse side 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, email it to Vehicle.Group@tax.state.oh.us or fax it to (206) 984-2940.  If faxing, include both sides, the letter and the questionnaire.  If you need assistance in completing the questionnaire, please call us at (888) 405-4039.

1. Complete the questionnaire by placing the numerical percentage on the line next to each activity for which the vehicle is used (i.e., 10%, 20%, etc.).  The total of all percentages must equal 100%.

2. Send a copy of the first page of your most recently filed Federal Income Tax Return (1040, 1065, or 1120).

3. Send a copy of Schedule F (Profit or Loss from Farming) that was filed with your federal return.

Note:  All three pieces of the above information must be received in order to review your exemption claim.  If any item is missing, your transaction will be deemed taxable.

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.