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.

  

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 need to 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 exemption:

1. Complete the questionnaire by placing the numerical percentage on the line next to each activity that the vehicle is used for (i.e., 10%, 20%, 25%, etc.).  The total of all percentages must equal 100%.

2. Send a copy of the first page of your most recently filed I.R.S. income tax return (i.e., 1040, 1065, or 1120)

3. Send a copy of the Schedule F Profit or Loss from Farming filed with the I.R.S. return

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