Vehicle Taxability - Watercraft

Helpful Resources

Watercraft and Outboard Motors

Watercraft and outboard motor sales are generally treated the same as motor vehicles.

Leases (PDF) — This memo explains how to apply sales and use tax to a lease.
Motor vehicle sales to nonresidents (PDF) — Tax is due on motor vehicle sales to residents of other states if the other state charges sales tax to Ohio residents. Learn more here.

Watercraft sales by dealers or brokers — Dealers or brokers in watercraft have a responsibility to collect and remit sales tax. This information release outlines the basics.
Watercraft sales & use tax forms:
- ST WC NR: Nonresident Watercraft and/or Outboard Motor Sales Tax Return (PDF)
- ST WC NR: Instructions for Nonresident Watercraft and/or Outboard Motor Sales Tax Return (PDF)
- ST WC AFF: Watercraft and Outboard Motor Affidavit Regarding Sales to a Nonresident (PDF)
- Watercraft sales & use tax survey of other states (updated August 2006) (PDF) — This document is intended to help watercraft dealers or brokers complete form the ST WC AFF affidavit for sales to nonresidents.

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.

What is included in the "price" of a motor vehicle when calculating the sales and use tax?Can you provide some examples of "consideration" other than money that is given in exchange for a certificate of title?Can you provide more examples of situations where there is no tax due on the transfer of title of a motor vehicle, all-purpose vehicle, off-highway motorcycle, titled watercraft, titled outboard motor, or titled personal watercraft?Is sales and use tax due on a self-assembled motor vehicle or watercraft?Can an Ohio title be issued on a watercraft, outboard motor, or personal watercraft purchased in Ohio for use in Ohio by a resident of another state?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? Can a dealer donate an item (motor vehicle, watercraft and/or outboard motor) to a nonprofit, charitable organization and avoid payment of tax?How are taxes calculated on a brokered watercraft sale?Does a trade-in reduce the price when calculating sales or use tax? Can a motor vehicle dealer obtain title to a watercraft under a "resale" exemption? What tax rate is charged on the sale or lease of motor vehicles, watercraft or outboard motors?


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Vehicle Taxability - Watercraft

Watercraft and Outboard Motors

Frequently Asked Questions Tool

Ohio Department of Taxation

Mailing Addresses

John R. Kasich, Governor | Joseph W. Testa, Tax Commissioner

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