AUTO TITLE MANUAL - Franklin County, Ohio

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4. Does the winner of a raffle, contest or lottery owe any Ohio sales or use tax? Raffle or Contest Winner The winner of a raffle or contest does not owe Ohio sales or use tax, as he/she has not paid a “price” for the item received. The sponsor of the raffle or contest, however, may be subject to Ohio sales or use tax. We request that the Clerk of Courts provide the Department of Taxation with a copy of the MSO/title that has been assigned to the winner of the raffle or contest and a copy of the title that is issued in the name of the winner. The department will then determine if Ohio tax is due from the sponsor or contributor. ($0.00 price). Ohio Lottery Winner It is our understanding that the winner of a motor vehicle, all-purpose vehicle, offhighway motorcycle, watercraft or outboard motor (or any other item of tangible personal property) through one of the lottery games must take possession of the item won. The Ohio Lottery Commission will purchase the item in the name of the lottery winner and taxes will be paid on the purchase price. If the item is required to be titled, taxes will be paid to the Clerk of Courts by the dealer (lottery commissioner will pay the dealer the price of the vehicle and the tax as part of lottery prize payment) at the time the title is issued. 5. Do rebates reduce the "price" for calculating sales or use tax? NO. A rebate is money that is or will be paid to the purchaser by the manufacturer after the sale is complete as an incentive to make the purchase. Typically, however, the purchaser assigns the rebate over to the dealer and it is used as all or part of the down payment. Therefore, the rebate amount that is part of the consideration received by the dealer and is part of the price paid upon which the tax is based. 6. Do dealer cash discounts reduce the price for calculating sales or use tax? YES. Cash discounts allowed at the time of sale reduce the price for calculating sales or use tax. Discounts allowed after the sale do not reduce the price. 7. Does a trade-in reduce the price when calculating sales or use tax? YES – When a motor vehicle is traded for a new motor vehicle, all-purpose vehicle or off-highway motorcycle. NO – When a motor vehicle is traded for a used motor vehicle, all-purpose vehicle or off-highway motorcycle. NO – When a watercraft, outboard motor or personal watercraft is traded for a new or used motor vehicle, all-purpose vehicle or off-highway motorcycle.
NO – When a vehicle is under a valid lease and the lessee is attempting to trade-in the vehicle that is titled in the name of the leasing company. Under the terms of most lease agreements, the leasing company (during the life of the lease) can only sell (transfer title for consideration) the leased vehicle to the lessee or to a dealer. If the leasing company sells the vehicle to a dealer, it is no longer available to be used as a trade-in by the lessee. Note: The answer would be YES if the lessee first purchased the leased vehicle (paying sales tax on the purchase price paid to the leasing company), had title issued in the lessee’s name, and then used the vehicle as a trade-in on the purchase of a new motor vehicle. YES – When a watercraft, outboard motor or personal watercraft is traded for a new/used watercraft, outboard motor, and/or personal watercraft and the seller (located in-state or out-of-state) is, at the time of sale, licensed as a watercraft dealer through the Ohio Department of Natural Resources, Watercraft Division. License format is OH NNNN ZZ. NO – When a watercraft, outboard motor, or personal watercraft is traded for a new/used watercraft, outboard motor or personal watercraft and the seller (located in-state or outof-state) is not, at the time of sale, licensed as a watercraft dealer through the Ohio Department of Natural Resources, Watercraft Division. NO – When a motor vehicle is traded for a watercraft, outboard motor or personal watercraft. 8. Are court-ordered title transfers subject to the sales or use tax? Generally, NO since the courts will order the transfer of title without consideration (divorce, dissolution, estate settlement, etc.). If, however, the court orders the transfer of title with consideration to be paid (including cancellation of debt) by the new titleholder, the transfer would be subject to the sales or use tax based on the amount paid. If no consideration and a court order, use ATPS exemption codes “CO: Court-ordered transfer with no consideration” or “DV: Divorce – court-ordered transfer with no consideration” or “IH: Inheritance with no consideration, includes surviving spouse.” 9. Can the clergy of a church obtain a title in his/her name without paying sales or use tax? NO. The exemption applies to the church, not the clergy. To be exempt, the vehicle would have to be titled in the name of the church. 10. How are leases taxed? Effective Feb. 1, 2002, Ohio changed the way sales tax was charged and collected on leases. The new method applies to many items, but this question will focus on motor vehicles, watercraft and outboard motors. There is one exception to motor vehicles that are designed by the manufacturer to carry a load of more than one ton. Those vehicles will be taxed on the old method, on each monthly lease payment.
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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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Lien Related Transactions FRANKLIN
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Electronic Liens FRANKLIN COUNTY CL
Page 19 and 20: FRANKLIN COUNTY CLERK OF COURTS AUT
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 and 64: 30. Can a manufacturer obtain title
Page 65 and 66: RW Resale - wholesale only (See Not
Page 67 and 68: they were not required to be titled
Page 69: months (member of armed services be
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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