AUTO TITLE MANUAL - Franklin County, Ohio

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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?
30. Can a manufacturer obtain title to a motor vehicle without paying sales tax when the vehicle was purchased back by the manufacturer pursuant to the lemon law? 31. If the manufacturer repurchases my motor vehicle, watercraft or outboard motor, pursuant to the lemon law, and replaces it with another vehicle, do I have to pay tax when applying for title on the second vehicle? 32. How do I obtain a refund if tax has been paid in error? 33. What is a "new" motor vehicle as it pertains to the trade-in allowance? 34. How is a utility trailer taxed and where is the tax paid? 35. Can a dealer donate an item (motor vehicle, watercraft and/or outboard motor) to a nonprofit, charitable organization and avoid payment of tax? 36. How is tax paid on golf carts? 37. Can a person trade in more than one motor vehicle on the purchase of a new motor vehicle and deduct the trade-in value of both vehicles? 38. Is mobility-enhancing equipment added to a motor vehicle subject to the sales or use tax? 39. Are auto auctioneers required to collect and remit sales tax? 40. What happens when a nonresident purchaser returns to Ohio? 41. Can a used motor vehicle dealer purchase a new motor vehicle under the "resale" exception? 42. How are taxes calculated on a brokered watercraft sale? 43. Can you provide more examples of situations where there is no tax due on the transfer of title of a motor vehicle, all-purpose vehicle, off-highway motorcycle, titled watercraft, titled outboard motor, or titled personal watercraft? 44. Can you provide some examples of "consideration" other than money that is given in exchange for a certificate of title? 45. How are lease assumptions of motor vehicles and other tangible personal property taxed? 46. What is the correct tax rate to charge a customer on the sale or lease of motor vehicles, watercraft or outboard motors?
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AUTO TITLE MANUAL Prepared and issu
Page 3 and 4:
FRANKLIN COUNTY CLERK OF COURTS Aut
Page 5 and 6:
FRANKLN COUNTY CLERK OF COURTS AUTO
Page 7 and 8:
FRANKLIN COUNTY CLERK OF COURTS AUT
Page 9 and 10:
FRANKLIN COUNTY CLERK OF COURTS AUT
Page 11 and 12: FRANKLIN COUNTY CLERK OF COURTS AUT
Page 15 and 16: Lien Related Transactions FRANKLIN
Page 17 and 18: Electronic Liens FRANKLIN COUNTY CL
Page 21 and 22: Title Types FRANKLIN COUNTY CLERK O
Page 35 and 36: JOHN O’GRADY FRANKLIN COUNTY CLER
Page 37 and 38: JOHN O’GRADY FRANKLIN COUNTY CLER
Page 39 and 40: OHIO BUREAU OF MOTOR VEHICLES AFFID
Page 41 and 42: EXHIBIT G— FRONT OF CERTIFICATE O
Page 43 and 44: $43,200.16 Kenneth J. Enright Thoma
Page 45 and 46: RESALE Shade Walton Auto Sales 1210
Page 47 and 48: IN THE COURT OF COMMON PLEAS, FRANK
Page 49 and 50: Upon hearing the application to rel
Page 51 and 52: Name and title of fiduciary PC-E-4.
Page 53 and 54: X Franklin March 3 10 2010 12345678
Page 55 and 56: OHIO BUREAU OF MOTOR VEHICLES UNCLA
Page 57 and 58: BMV 1173 8/09 Page 1 of 2 OHIO DEPA
Page 59 and 60: BMV 3772 3/11 OHIO DEPARTMENT OF PU
Page 61: OHIO Motor Vehicle and Watercraft S
Page 65 and 66: RW Resale - wholesale only (See Not
Page 67 and 68: they were not required to be titled
Page 69 and 70: months (member of armed services be
Page 71 and 72: NO - When a vehicle is under a vali
Page 73 and 74: 12. Are out-of-state leasing dealer
Page 75 and 76: third party. The “price” does n
Page 77 and 78: 18. Who is entitled to pay tax to t
Page 79 and 80: established, it shall be deducted f
Page 81 and 82: 29. Is an ambulance service entitle
Page 83 and 84: Prior to Sept. 21, 2006, when a dea
Page 85 and 86: However, individuals are allowed to
Page 87 and 88: Failure to comply with all statutor
Page 89 and 90: i. Off-highway motorcycle (OHM) pur
Page 91 and 92: equires a motor vehicle certificate
Page 93 and 94: There are some sales of titled or u
Page 95 and 96: The undersigned hereby certifies th
Page 97 and 98: STEC-WC Rev. 3/15/04 The undersigne
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AUTO TITLE MANUAL - Franklin County, Ohio

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