Vehicle Taxes

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.

Key Resources

Did you receive a letter from us?  - This link will provide information and interactive notices on the different types of letters that are sent.

Downloads and Electronic Forms  – Forms, questionnaires, and additional resources can be found on this page.

Casual Sales – These sales are defined as the transfer of a motor vehicle title between two individuals who are not affiliated with a licensed dealership. Learn about cash sales, trades, bartering and loan assumptions here.

Exemptions & Taxability – Ohio law allows certain vehicle transactions to be made without paying sales tax. Find out more here.

Leasing & Dealer Transactions – This link is for licensed dealerships to obtain more information on the application of sales tax to their transactions including leases.

Aircraft – The sale of an aircraft may be subject to sales tax. This page will provide additional resources regarding the taxability of aircraft.

Watercraft & Outboard Motors – The transfer of a watercraft or outboard motor is generally taxed in the same manner as motor vehicles. Get the information you need here.

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


Frequently Asked Questions Tool

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 in which you are interested.  A list of questions will appear pertaining to that category. Then, click on the question in which you are inquiring and the answer will appear.

Can a motor vehicle dealer obtain title to a watercraft under a "resale" exemption?

Yes. A motor vehicle dealer may claim “Resale – watercraft” (RV) when the dealer acquires a watercraft, if it is acquired for purposes of resale. The dealer need only provide a valid vendor’s license for the dealership’s location (do not use the motor vehicle dealer’s permit number to support exemption). If the dealer uses the watercraft for personal use, a resale exemption should not be claimed and tax must be paid on either the price paid or the value given in trade for the watercraft.

When the dealer, who is not a licensed watercraft dealer, sells a watercraft, title must be obtained in the customer’s name. Sales tax must be collected. If the sale is to an Ohio resident, tax is collected at the rate in effect in the customer’s county of residence. The tax is paid to the Clerk of Courts when title is obtained. If the sale is to a nonresident of Ohio, tax is collected at the rate which is the lower between the Ohio rate in the dealer’s county, or the rate in the state of the customer. The customer must complete form ST WC AFF. The tax is submitted directly to the Department of Taxation on form ST WC NR, along with the completed ST WC AFF. A nonresident title may still be obtained from the Clerk of Courts.