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.

Notice of Assessment

Failure to respond to the TTST0001 (Buyer Inquiry) letter and/or the  TTST0003 (tax due) letter may result in the issuance of an assessment.  The assessment will include tax, interest and applicable penalty.

How do I respond?

If you do not dispute the assessment, payment can be made by check or money order made payable to Ohio Treasurer of State. All payments should be mailed with the payment coupon to:

        Ohio Department of Taxation

        PO Box 1090

        Columbus, OH 43216-1090

To dispute the assessment, please provide appropriate documentation to support your dispute.  If you are not sure of the reason you were assessed or what supporting documentation is needed, please contact our Taxpayer Services Division at (888) 297-7150.