Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

Are court-ordered title transfers subject to the sales or use tax?

Generally no, since the courts will order the transfer of title without consideration (divorce, dissolution, estate settlement, etc.). If, however, the court orders the transfer of title with consideration to be paid (including cancellation of debt) by the new titleholder, the transfer would be subject to the sales or use tax based on the amount paid. If no consideration and a court order, use ATPS exemption codes “CO: Court-ordered transfer with no consideration” or “DV: Divorce – court-ordered transfer with no consideration” or “IH: Inheritance with no consideration, includes surviving spouse.”