FAQs - Sales & Use Tax: Motor Vehicles & Watercraft

How is a utility trailer taxed and where is the tax paid?

Trailers that weigh 4,000 pounds or more should be titled as a motor vehicle and taxed as any other motor vehicle.

Trailers that weigh less than 4,000 pounds are not titled as motor vehicles. While they are still subject to sales or use tax, the tax should be collected by the Ohio vendor or registered out-of-state seller and remitted directly to the State of Ohio. If the seller is not a vendor in Ohio and is not registered as an out-of-state seller, the consumer still owes Ohio use tax. This use tax can be remitted as a voluntary payment using our VP-USE form found on our Web site at VP-USE, OR the use tax can be paid as part of the state income tax return.