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

With some exceptions, snowmobiles are to be registered and are subject to sales tax.

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.

Transportation for Hire Exemption Audit Tax Due Notice

This notice is sent to notify the buyer that additional tax is owed.  The Department of Taxation has received and reviewed the information that you supplied and the exemption claim could not be validated.

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 dispute this notice, verify that you have sent ALL three items listed below.

1. A completed Transportation for Hire Questionnaire

2. A detailed letter explaining the usage of the motor vehicle

3. Supporting documentation such as invoices and lease agreements

If not submitted, submit the missing documentation with a copy of the tax due notice.

If previously submitted, we have determined that the tax is due.

You may send your items for review to the address above, email them to Vehicle.Group@tax.state.oh.us or efax them to 1-206-984-2940.

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.