Vehicle Taxability - Watercraft

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.

 

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.

  

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?

Yes, per the Ohio Department of Natural Resources, Watercraft Division.

If a resident of another state purchases a watercraft, outboard motor or personal watercraft in Ohio for use in Ohio, an Ohio title must be issued. The title can be obtained at any office of the Ohio clerk of courts, but the tax charged is the rate in effect in the county of the watercraft’s or outboard motor’s primary use.

Note: If the watercraft, outboard motor or personal watercraft was first purchased outside of Ohio, credit is given for any sales or use taxes legally paid to another state (not country) up to but not exceeding the amount due in Ohio. If the Ohio tax liability is greater than the amount paid to the other state, the balance would be due Ohio when the Ohio title is issued.

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?

Yes, per the Ohio Department of Natural Resources, Watercraft Division.

If a resident of another state purchases a watercraft, outboard motor or personal watercraft in Ohio for use in Ohio, an Ohio title must be issued. The title can be obtained at any office of the Ohio clerk of courts, but the tax charged is the rate in effect in the county of the watercraft’s or outboard motor’s primary use.

Note: If the watercraft, outboard motor or personal watercraft was first purchased outside of Ohio, credit is given for any sales or use taxes legally paid to another state (not country) up to but not exceeding the amount due in Ohio. If the Ohio tax liability is greater than the amount paid to the other state, the balance would be due Ohio when the Ohio title is issued.