Vehicle Taxability

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.

When a motor vehicle title is transferred, the price of the vehicle is reported to a Clerk of Courts Title Office and sales tax is paid on the price of the vehicle.   

 

Key Resources

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 more 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.

Downloads – Forms, questionnaires, and additional resources can be found on this page. Please click on the download link in order to see a list of available forms to download.

Did you receive a letter from us?  - This link will provide more information on notices that are sent and how best to respond.

 

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.

  

Casual Sale VTBIQ207 Letter (Buyer Inquiry)

Why did I receive this?

Our records indicate that you were the buyer of a vehicle, watercraft or onboard motor.

As required by law, the Ohio Department of Taxation conducts reviews of casual (non-dealer) vehicle title transfers.  A letter/questionnaire is sent to the buyer of the vehicle, watercraft or onboard motor.  The information provided by the buyer assists us with determining if the correct price has been reported and if the correct amount of sales and use tax has been paid.

How do I respond?

Accurately complete the questionnaire on the back 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 or fax it to (206) 984-2940.  If faxing, make sure that you include both sides, the letter and the questionnaire.  If you need assistance in completing the questionnaire, please call us at (888) 405-4039.

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.