FAQs - Sales & Use Tax: Motor Vehicles & Watercraft

How do I obtain a refund if tax has been paid in error?

You must submit an application for sales/use tax refund (form ST-AR) as well as the supporting schedule (ST-AR-S) for vendor-filed claims. You should also submit copies of any documents that are necessary in support of  your application for refund (e.g., receipts issued by the Clerk of Courts, titles issued by the Clerk of Courts, retail buyers agreements or invoices, proof that the entire purchase price was returned to the customer, etc.) See form ST-AR-S for more details. These forms are available on our Web site at Tax Forms (search under "Sales Tax").

***Special Note on Leased Vehicles Moved Out of State***

There is no refund allowed for sales tax paid upfront on a motor vehicle when the lessee subsequently removes the vehicle from Ohio. Refunds are allowed on tax paid on leased motor vehicles when the lessee returns the vehicle and is reimbursed all amounts paid on the transaction, or the vehicle is otherwise used in an exempt manner.