FAQs - Sales and Use Tax

When must the Clerks of Courts obtain an exemption certificate or obtain or issue form T-610 or form T-615?

Exemption certificates must be obtained on dealer title transfers of retail sales and forms T-610/T-615 must be obtained or issued on casual (non dealer) title transfers only when the purchaser is claiming one of the below listed exceptions/exemptions supported by an ATPS exemption code. In reality, forms T-610/T-615 have become the exemption certificates on casual title transfers. Note: If taxes are being paid on a title transfer, exemption certificates or form T-610/T-615 are not necessary.

CF Commercial fishing – watercraft – commercial fishing license required
CH Church
CM Conversion – military (purchased out-of-state for use out-of-state)
CS Consolidation
DF Direct use – farming
DM Direct use – mining
DO Direct use – oil and gas
DR Research and development
DS Dissolution to stockholder with no consideration
FD Foreign diplomat – motor vehicle tax exemption letter issued by the Office of Foreign Missions
IS Sale of a motor vehicle as interstate commerce
IP Individual to partnership with no consideration
MO Manufacturing operation – i.e., cement mixer
MR Corporate merger with no consideration
NP Nonprofit, charitable
NR Nonresident affidavit
OD Sale of a motor vehicle/watercraft to an out-of-state dealer
PD Partnership, dissolution with no consideration
PT Non licensed production transportation
PU Direct use in a public utility service
RD Resale – demonstrator (dealer permit and VL required)
RI Resale – implement/equipment dealer
RM Remanufacturing – chassis or part
RS Redeemed – return sale
RV Resale – watercraft (VL required)
RW Resale – wholesale only
TH Highway transportation for hire (PUCO or ICC permit number required)
TS Transportation services (VL required)
UM Undisturbed mortgage
VF Volunteer fire department – contract basis
WH Warehousing – not licensed for highway use