AUTO TITLE MANUAL - Franklin County, Ohio

taxis, limousines and charter buses. Taxis that are titled in the name of a person should
use the TS code. The TS code should be used when you are provided a properly
completed exemption certificate that states, “Used directly and primarily in providing
taxable intrastate transportation services as provided in 5739.01 (B)(3)(r).” A vendor
license number must be provided on the exemption certificate and in ATPS.
26. Are there sales & use taxes due on a self-assembled vehicle?
No. When an application for title to a self-assembled vehicle is made, the owner must
provide copies of invoices for all of the parts. If tax were charged on all of the parts, NO
tax would be due. The clerk could issue a title by using the self-assembled exemption
code (SA).
Yes.. If tax was not paid on all or some of the parts, the clerk would allow the system to
calculate the taxes due (the "price" of the vehicle being the total amount paid for all of the
various parts), then give the owner credit for the taxes paid on the various parts which
would off-set part of taxes calculated to be due. The balance due would then be collected
as the title is issued.
27. Does a dealer title a "parts truck" and pay tax when the title is issued?
When a dealer removes a vehicle from inventory (or purchases a vehicle from another
dealer) and utilizes the vehicle as a “parts” vehicle, the dealer should title the vehicle in
the dealer’s name and remit sales and use tax on the dealer’s acquisition cost. If the
dealer purchased the vehicle, the “price” upon which sales tax is calculated is the
purchase price. If the dealer acquired the vehicle through trade, the “price” upon which
tax is calculated is the value of the trade-in allowance granted when the vehicle was
acquired.
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?
Yes, per the Ohio Department of Natural Resources, Watercraft Division.
When a resident of another state purchases a watercraft, outboard motor or personal
watercraft in Ohio for use in Ohio (has a vacation or weekend home on an Ohio body of
water where the watercraft, outboard motor or personal watercraft is used and kept), an
Ohio title must be issued. The title can be issued at any office of the Ohio Clerk of
Courts, but the tax rate and county of residence will be the county where the watercraft,
outboard motor or personal watercraft will be used the most or kept.
Note: If the watercraft, outboard motor or personal watercraft was first purchased outside
of Ohio, credit would be given for any sales or use taxes paid to another state (not
country) up to but not exceeding the amount due Ohio. If the Ohio tax liability is greater
than the amount paid to the other state, the balance would be due Ohio when the Ohio
title is issued.