AUTO TITLE MANUAL - Franklin County, Ohio

1. Can you provide an updated list of sales tax exception/exemption codes that may
be available for motor vehicles/watercraft?
2. Are members of the armed services exempt from sales or use tax?
3. When must the Clerk of Courts obtain an exemption certificate or obtain or issue
form T-610 or form T-615?
4. Does the winner of a raffle, contest or lottery owe any Ohio sales or use tax?
5. Do rebates reduce the "price" for calculating sales or use tax?
6. Do dealer cash discounts reduce the price for calculating sales or use tax?
7. Does a trade-in reduce the price when calculating sales or use tax?
8. Are court-ordered title transfers subject to the sales or use tax?
9. Can the clergy of a church obtain a title in his/her name without paying sales or
use tax?
10. How are leases taxed?
11. If a motor vehicle dealer accepts cash down payments, must the motor vehicle
dealer charge sales tax when the vehicle is to be leased? If yes, how is the tax
paid?
12. Are out-of-state leasing dealers/companies required to be registered for collection
of sales or use tax?
13. Does a leasing company charge sales tax on the "sale" of its leased vehicles? If so,
how is the tax paid to the State of Ohio?
14. Can a third party purchase a leased vehicle without payment of sales and use tax
twice?
15. Is an out-of-state leasing company required to be registered with the Ohio
Department of Taxation as a seller (account number 99-XXXXXX) when all of its
customers are residents of other states or countries?
16. Are farmers exempt from paying sales or use tax on vehicles that are licensed to
operate on the highways?
17. Who is entitled to claim exemption from sales tax based on the "Highway
Transportation for Hire" (TH) exemption?
18. Who is entitled to pay tax to the Clerks of Courts net of the allowable discount?
19. Is the luxury tax part of the tax base for calculating sales tax?
20. Is the amount charged for the federal excise tax (FET) included in the tax base for
calculating sales tax?
21. Can a motor vehicle dealer obtain title to a watercraft under a "resale" exemption?
22. What is included in the "price" of a motor vehicle when calculating the sales and
use tax?
23. Is the consumer entitled to a tax credit for taxes paid to another state?
24. Can a pawnbroker obtain title to a motor vehicle under a resale exemption?
25. Can the providers of transportation services claim exemption from the sales or use
tax on the purchase of motor vehicles such as taxicabs, limousines, or charter
buses?
26. Are there sales & use taxes due on a self-assembled vehicle?
27. Does a dealer title a "parts truck" and pay tax when the title is issued?
28. Can an Ohio title be issued on a watercraft, outboard motor, or personal
watercraft purchased in Ohio for use in Ohio by a resident of another state?
29. Is an ambulance service entitled to claim exemption from sales and use tax under
the "used directly in the rendition of a public utility service" exemption?