Vehicle Taxes

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.

Key Resources

Did you receive a letter from us?  - This link will provide information and interactive notices on the different types of letters that are sent.

Downloads and Electronic Forms  – Forms, questionnaires, and additional resources can be found on this page.

Casual Sales – These sales are defined as the transfer of a motor vehicle title between two individuals who are not affiliated with a licensed dealership. Learn about cash sales, trades, bartering and loan assumptions here.

Exemptions & Taxability – Ohio law allows certain vehicle transactions to be made without paying sales tax. Find out more here.

Leasing & Dealer Transactions – This link is for licensed dealerships to obtain more information on the application of sales tax to their transactions including leases.

Aircraft – The sale of an aircraft may be subject to sales tax. This page will provide additional resources regarding the taxability of aircraft.

Watercraft & Outboard Motors – The transfer of a watercraft or outboard motor is generally taxed in the same manner as motor vehicles. Get the information you need here.

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

 

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 in which you are inquiring and the answer will appear.

If the manufacturer repurchases my motor vehicle, watercraft or outboard motor, pursuant to the lemon law, and replaces it with another vehicle, do I have to pay tax when applying for title on the second vehicle?

Yes. According to the lemon law, the manufacturer is required to refund to the purchaser the entire purchase price plus the sales tax. That refund is used to purchase the second motor vehicle, watercraft or outboard motor. Therefore, sales tax must be paid to the clerk of courts when titling the replacement vehicle.

If the manufacturer has refunded the entire purchase price and sales tax, it can apply for a refund of the sales tax on the first purchase.

If the manufacturer repurchases my motor vehicle, watercraft or outboard motor, pursuant to the lemon law, and replaces it with another vehicle, do I have to pay tax when applying for title on the second vehicle?

Yes. According to the lemon law, the manufacturer is required to refund to the purchaser the entire purchase price plus the sales tax. That refund is used to purchase the second motor vehicle, watercraft or outboard motor. Therefore, sales tax must be paid to the clerk of courts when titling the replacement vehicle.

If the manufacturer has refunded the entire purchase price and sales tax, it can apply for a refund of the sales tax on the first purchase.

If the manufacturer repurchases my motor vehicle, watercraft or outboard motor, pursuant to the lemon law, and replaces it with another vehicle, do I have to pay tax when applying for title on the second vehicle?

Yes. According to the lemon law, the manufacturer is required to refund to the purchaser the entire purchase price plus the sales tax. That refund is used to purchase the second motor vehicle, watercraft or outboard motor. Therefore, sales tax must be paid to the clerk of courts when titling the replacement vehicle.

If the manufacturer has refunded the entire purchase price and sales tax, it can apply for a refund of the sales tax on the first purchase.