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 there sales and use taxes due on a self-assembled motor vehicle or watercraft?

No. When an application for title to a self-assembled motor vehicle or watercraft is made, the owner must provide copies of invoices for all of the parts. If tax were charged on all of the parts, NO tax would be due. The clerk could issue a title by using the self-assembled exemption code (SA).

Yes. If tax was not paid on all or some of the parts, the clerk would allow the system to calculate the taxes due (the "price" of the motor vehicle or watercraft being the total amount paid for all of the various parts), then give the owner credit for the taxes paid on the various parts which would off-set part of taxes calculated to be due. The balance due would then be collected as the title is issued.