FAQs - Sales and Use Tax

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.

When a resident of another state purchases a watercraft, outboard motor or personal watercraft in Ohio for use in Ohio (has a vacation or weekend home on an Ohio body of water where the watercraft, outboard motor or personal watercraft is used and kept), an Ohio title must be issued. The title can be issued at any office of the Ohio Clerk of Courts, but the tax rate and county of residence will be the county where the watercraft, outboard motor or personal watercraft will be used the most or kept.

Note: If the watercraft, outboard motor or personal watercraft was first purchased outside of Ohio, credit would be given for any sales or use taxes paid to another state (not country) up to but not exceeding the amount due 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.