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.

Casual Sale TTST0003 Letter (Tax Due)

This letter is sent to notify the buyer of a vehicle, watercraft or onboard motor that additional tax is owed. The Department of Taxation has received information that the actual consideration given for the vehicle, watercraft or onboard motor was more than the price listed on the title of the motor vehicle.

How do I respond?

You may pay the additional tax without interest or penalty by check or money order made payable to Ohio Treasurer of State. All payments need to be mailed with a copy of the notice to:

            Ohio Department of Taxation

            PO Box 182048

            Columbus, OH 43218-2048

If you disagree with the actual purchase price on the letter, you must provide written proof (i.e., notarized statement from the seller, bill of sale, copy of cancelled check) of the correct purchase price. Include a copy of your notice when replying with additional information. All responses will be reviewed on a case-by-case basis to determine validity.  You may respond to the address on the letter you received or send an email to

Any false representation of the price is in violation of section 2921.13 of the Ohio Revised Code.  Violation of this section is punishable by six months imprisonment, a fine of up to $1,000, or both.

Failure to respond by the date given on the letter will result in the issuance of an assessment.  The assessment will be issued for the tax on the notice, interest, and applicable penalty.