Motor Vehicles and Watercraft
Special sales and use tax procedures apply to transactions
involving motor vehicle and watercraft. The resources below
are designed to help automobile dealers, watercraft dealers
and others learn more.
asked questions — This document contains
answers to some of the more frequently asked questions
concerning motor vehicles and watercraft.
Leases (PDF) — This memo explains how to apply
sales and use tax to a lease.
vehicle sales to nonresidents — Tax is
due on motor vehicle sales to residents of other states if
the other state charges sales tax to Ohio residents. Learn
sales by dealers or brokers — Dealers or
brokers in watercraft have a responsibility to collect and
remit sales tax. This information release outlines the
Watercraft sales & use tax forms: