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 (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.