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.

Does a dealer title a "parts truck" and pay tax when the title is issued?

When a dealer removes a vehicle from inventory (or purchases a vehicle from another dealer) and utilizes the vehicle as a “parts” vehicle, the dealer should title the vehicle in the dealer’s name and remit sales and use tax on the dealer’s acquisition cost. If the dealer purchased the vehicle, the “price” upon which sales tax is calculated is the purchase price. If the dealer acquired the vehicle through trade, the “price” upon which tax is calculated is the value of the trade-in allowance granted when the vehicle was acquired.