What happens when a nonresident purchaser returns to Ohio?
When a nonresident purchases a motor vehicle from an Ohio dealer, the Ohio dealer is required to obtain an Ohio title in the name of the purchaser. The purchaser may claim exemption from Ohio sales and use tax by executing the nonresident affidavit. Under Ohio law, the purchaser must immediately remove the vehicle from Ohio and title and register the vehicle in the purchaser's resident state.
If the purchaser fails to remove the vehicle from Ohio or does not title and register the vehicle in another state, Ohio tax is due. Credit is allowed for tax legally paid to another state.
**** Special Note ****
If the purchaser complied with these requirements and later returns to Ohio (more than six months after date of purchase), the non-Ohio title should be converted to an Ohio title under the ATPS exemption code of CV or CM.
If the purchaser has complied with these requirements and later returns to Ohio (less than six months after date of purchase), the non-Ohio title should be converted to an Ohio title but Ohio tax is due. Credit is given for any sales or use tax legally paid to another state. (Note: No credit is given for sales or use or similar tax paid to a foreign country.)
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