FAQs - Sales and Use Tax

How is tax paid on golf carts?

Generally, golf carts are not used on public highways and are not titled as motor vehicles. However, a municipality may pass an ordinance to allow for the use of golf carts on public streets. A chief of police or county sheriff may designate an area under their jurisdiction as being an area that would allow the use of golf carts on public highways. If so, the chief of police or county sheriff would send notification to the Bureau of Motor Vehicles and the BMV would then do a letter of authority to the Clerk of Courts who has jurisdiction over the affected area.

The owner of a golf cart that is currently not used on public highways may want to obtain a title and a plate. The Clerk of Courts may issue the title without payment of the sales tax if the owner of the golf cart can show proof of tax paid at the time of the initial purchase.

Golf cart dealers are not required to have a dealer permit issued by the Ohio Department of Public Safety. If a golf cart is sold by a dealer, the dealer must collect the tax and remit it to the state on the Ohio sales tax return, unless the purchaser has a statutory basis for claiming exception or exemption. If a title is requested, the Clerk of Courts may allow credit for the tax paid to the dealer, and collect the difference due, if any.