Vehicle, Snowmobile and Aircraft Interactive Notices and FAQs

Did you receive a letter from us?

All title transfers and exemption claims on motor vehicles and other equipment is regularly audited by the Ohio Department of Taxation in accordance with Ohio Revised Code (RC) 4505.09(B)(2)(c) and 5739.13 to verify if the sales tax liability has been satisfied.

 

Motor Vehicle and Watercraft Casual Sales

There are three types of audit letters that we send. The recipients’ responses to these letters help us to review casual sales transactions to determine if sales and use tax is owed.  They can be identified by the letter name in the left, lower corner.

Notice Number Type of Letter Interactive Notice
TTST0001 Seller Questionnaire TTST0001
TTST0002 Buyer Questionnaire TTST0002
TTST0003 Motor Vehicle & Watercraft Tax Due  TTST0003
ASAT0001 Assessment Notice ASAT0001

 

Snowmobiles

With some exceptions, snowmobiles are to be registered and are subject to sales tax.

Notice Number Type of Letter Interactive Notice
TTST0003  Buyer Tax Due  TTST0003
ASAT0001 Assessment Notice ASAT0001

 

Sales/Use Tax Exemption Audit

Ohio law allows certain vehicle transactions to be made without paying sales tax. There are different types of audit letters that we send out to validate the exemption claim.  The "Exemption Type Claimed" can be identified in the box on the letter.

Notice Number Type of Letter Interactive Notice
TIST0001 Transportation for Hire with Questionnaire TIST0001
TDST0001 Transportation for Hire Tax Due TDST0001
TIST0001 Direct Use Farming with Questionnaire TIST0001
TDST0001 Direct Use Farming Tax Due TDST0001
TIST0001 Direct Use in a Public Utility Service with Questionnaire TIST0001
TDST0001 Direct Use in a Public Utility Service Tax Due TDST0001
TIST0001 Manufacturing Operation TIST0001
TIST0001 Direct Use Oil and Gas  TIST0001
TIST0001 Mining Use TIST0001
TDST0001

Buyer Tax Due (Direct Use Oil & Gas, Manufacturing Operation, Mining Use)

 TDST0001
ASAT0001 Assessment Notice ASAT0001

 

Aircraft

Generally, all aircraft used in Ohio are subject to use tax.  You may receive these letters if you purchase an aircraft.

Notice Number Type of Letter Interactive Notice
ARST0001 Buyer Inquiry and Questionnaire ARST0001
ARST0002 Buyer Blue Book Tax Due ARST0002
ARST0003 Buyer Tax Due ARST0003
ASAT0001 Assessment ASAT0001