FAQs - Sales & Use Tax: Motor Vehicles & Watercraft

Is an out-of-state leasing company required to be registered with the Ohio Department of Taxation as a seller (account number 99-XXXXXX) when all of its customers are residents of other states or countries?

No. In this particular situation, the out-of-state leasing company should complete the nonresident affidavit and the Clerk of Courts would issue an Ohio title using the OD, out-of -state dealer exemption code. If the lessee should later move to Ohio or if the leasing company would begin offering leases to Ohio residents, the leasing company MUST register with the Ohio Department of Taxation.