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? AP All-purpose vehicle purchased prior to July 1, 1999 (See Note E) CF Commercial fishing – watercraft – commercial fishing license required CH Church CM Conversion – military (purchased out-of-state for use out-of-state) CO Court-ordered transfer with no consideration CS Consolidation CV Conversion DF Direct use – farming DM Direct use – mining DO Direct use – oil and gas DP Direct pay (permit number required “98-XXXXXX”) DR Research and development DS Dissolution to stockholder with no consideration DV Divorce – court-ordered transfer with no consideration FA Federal agency FD Foreign diplomat – exemption card required HE Historical – converted yellow to ATPS title, no change of ownership IC Resale – insurance claim IH Inheritance with no consideration, includes surviving spouse IP Individual to partnership with no consideration IS Sale of a motor vehicle as interstate commerce MB Manufacturer buy-back – lemon law MH Manufactured homes or mobile homes sold on or after January 1, 2000 (See Note G) MO Manufacturing operation – i.e., cement mixer MR Corporate merger with no consideration NC Corporate name change NP Nonprofit, charitable or 501(c)(3) organization NR Nonresident affidavit, immediate removal OD Sale of a motor vehicle/watercraft to an out-of-state dealer OH Off-highway motorcycle purchased prior to July 1, 1999 (See Note E) PD Partnership, dissolution with no consideration PT Nonlicensed production transportation PU Direct use in a public utility service (See Note J) RD Resale – demonstrator (dealer permit and VL required) RE Resale – repossession (effective through June 8, 2000) RF Resale – financial institution (effective June 9, 2000 – See Note H) RI Resale – implement/equipment dealer (See Note D) RL Resale – leasing (dealer permit and VL required) RM Remanufacturing – chassis or part RN Resale – new/used dealer (dealer permit and VL required) RO Resale – out-state leasing (account number required “99-XXXXXX”) RP Redeemed – repossession RR Resale – daily rental (VL required) RS Redeemed – return sale RV Resale – watercraft (VL required)
RW Resale – wholesale only (See Note A) SA Self-assembled SP State/political subdivision SR Salvage – resale (dealer permit and VL required) TD Transfer on death beneficiary (See Note I) TH Highway transportation for hire (PUCO or ICC permit required) TS Transportation service (VL required) (See Note J) UC Unclaimed vehicle by affidavit UM Undisturbed mortgage VF Volunteer fire department – contract basis WH Warehousing – not licensed for highway use (See Note C) WP Watercraft, personal – if purchased prior to January 1, 2000 (See Note F) **** Special Notes **** A) On June 24, 1994, the Department of Taxation made an exemption code available “RW: Resale – wholesale only.” This exemption code was inserted for the purpose of allowing financial institutions (GMAC, Ford Motor Credit, Chrysler Credit, etc.) to take title to motor vehicles only for the purposes of selling these vehicles to licensed used motor vehicle dealers. Effective Aug. 12, 1996, the use of this exemption code was again expanded to cover those individuals who purchase a watercraft and/or outboard motor for the sole purpose of renting/leasing it (under contract) to a person, corporation or club who will then rent or lease the watercraft and/or outboard motor to others. The Department of Taxation would also recommend that the Clerks of Courts obtain a copy of the contract that exists between the purchaser and the other individual, corporation or club that will be leasing/renting the watercraft and/or outboard motor. Purchaser must provide a properly completed exemption certificate. B) On Aug. 1, 1994, the Department of Taxation discontinued the use of the exemption code “TG: True gift with no consideration.” If a person is trying to obtain a certificate of title and say they received the motor vehicle, watercraft or outboard motor as a “gift,” the transaction should be processed as a sale with a purchase price of $0.00. The system will then issue a title reflecting a purchase price of $0.00 and taxes paid of $0.00. This transaction will then be audited by the Department of Taxation's computerized audit program. If tax is found to be due, we will collect the tax or issue an assessment, with applicable penalty, against the new titleholder. C) On Jan. 30, 1996, the Department of Taxation authorized the use of the exemption code “WH: Warehousing – not licensed for highway use.” Section 5739.02 (B)(42)(j) of the <strong>Ohio</strong> Revised Code provides for a warehousing exemption for items used in a warehouse, distribution center or similar facility when it is used to transport purchased inventory that is primarily distributed outside this state to
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AUTO TITLE MANUAL Prepared and issu
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FRANKLIN COUNTY CLERK OF COURTS Aut
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FRANKLN COUNTY CLERK OF COURTS AUTO
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FRANKLIN COUNTY CLERK OF COURTS AUT
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Page 13 and 14: 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 and 62: OHIO Motor Vehicle and Watercraft S
Page 63: 30. Can a manufacturer obtain title
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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