Sales & Use Tax

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.

• Frequently 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.
• Motor 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 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.