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 (new) interactive notices on the different types of letters that are sent.

Downloads and (new) 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 (new) - 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.

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.