AUTO TITLE MANUAL - Franklin County, Ohio

More documents

Recommendations

Info

32. How do I obtain a refund if tax has been paid in error? You must submit an application for sales/use tax refund (form ST-AR) as well as the supporting schedule (ST-AR-S) for vendor-filed claims. You should also submit copies of any documents that are necessary in support of your application for refund (e.g., receipts issued by the Clerk of Courts, titles issued by the Clerk of Courts, retail buyers agreements or invoices, proof that the entire purchase price was returned to the customer, etc.) See form ST-AR-S for more details. These forms are available on our Web site at Tax Forms (search under "Sales Tax"). ***Special Note on Leased Vehicles Moved Out of State*** There is no refund allowed for sales tax paid upfront on a motor vehicle when the lessee subsequently removes the vehicle from Ohio. Refunds are allowed on tax paid on leased motor vehicles when the lessee returns the vehicle and is reimbursed all amounts paid on the transaction, or the vehicle is otherwise used in an exempt manner. 33. What is a "new" motor vehicle as it pertains to the trade-in allowance? If you have any questions as to whether a motor vehicle is considered new or used, you should address the question to the Bureau of Motor Vehicles (BMV), Title Division. The sales and use tax law does not provide a definition of new or used motor vehicle so we have to defer to the BMV’s definition and determination. If BMV establishes the fact that a “new” vehicle is being sold, a trade-in allowance can be used to reduce the tax base. If BMV determines that a “used” vehicle is being sold, a trade-in allowance cannot be used to reduce the tax base. 34. How is a utility trailer taxed and where is the tax paid? Trailers that weigh 4,000 pounds or more should be titled as a motor vehicle and taxed as any other motor vehicle. Trailers that weigh less than 4,000 pounds are not titled as motor vehicles. While they are still subject to sales or use tax, the tax should be collected by the Ohio vendor or registered out-of-state seller and remitted directly to the State of Ohio. If the seller is not a vendor in Ohio and is not registered as an out-of-state seller, the consumer still owes Ohio use tax. This use tax can be remitted as a voluntary payment using our VP-USE form found on our Web site at VP-USE, OR the use tax can be paid as part of the state income tax return. 35. Can a dealer donate an item (motor vehicle, watercraft and/or outboard motor) to a nonprofit, charitable organization and avoid payment of tax? Effective Sept. 21, 2006, a dealer may donate a motor vehicle, watercraft, and/or outboard motor to a nonprofit, charitable organization and not have to pay tax.
Prior to Sept. 21, 2006, when a dealer acquired an item without payment of tax under the “resale” exception and later transferred ownership for no consideration (donation), the dealer owed tax on the dealers’ cost of acquiring the item. Since the dealer did not sell the donated item, the dealer lost the “resale” exception and was required to pay tax under a consumer’s use tax return or through the voluntary payment procedures. This change was enacted in 5741.02 (C)(10): (C) The tax does not apply to the storage, use, or consumption in this state of the following described tangible personal property or services, nor to the storage, use, or consumption or benefit in this state of tangible personal property or services purchased under the following described circumstances: ... (10) Tangible personal property held for sale by a person but not for that person's own use and donated by that person, without charge or other compensation, to either of the following: (a) A nonprofit organization operated exclusively for charitable purposes in this state, no part of the net income of which inures to the benefit of any private shareholder or individual and no substantial part of the activities of which consists of carrying on propaganda or otherwise attempting to influence legislation; or (b) This state or any political subdivision of this state, but only if donated for exclusively public purposes. For the purposes of division (C)(10) of this section, "charitable purposes" has the same meaning as in division (B)(12) of section 5739.02 of the Revised Code. This change applies to donations made on or after September 21, 2006, regardless of the date the property was acquired by the donor. 36. How is tax paid on golf carts? Generally, golf carts are not used on public highways and are not titled as motor vehicles. However, a municipality may pass an ordinance to allow for the use of golf carts on public streets. A chief of police or county sheriff may designate an area under their jurisdiction as being an area that would allow the use of golf carts on public highways. If so, the chief of police or county sheriff would send notification to the Bureau of Motor Vehicles and the BMV would then do a letter of authority to the Clerk of Courts who has jurisdiction over the affected area. There are seven jurisdictions that currently allow golf carts to be used on public highways and must be titled and plated. The jurisdictions are Kelleys Island and Put-In-Bay on Lake Erie, Chippawa-on-the-Lake in Medina County, Yellow Springs in Greene County, Millersport and Canal Winchester in Fairfield County and Lakeview in Logan County. The owner of a golf cart that is currently not used on public highways may want to obtain a title and a plate. The Clerk of Courts may issue the title without payment of the sales
Page 1 and 2:
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:
Page 11 and 12:
Page 13 and 14:
Page 15 and 16:
Lien Related Transactions FRANKLIN
Page 17 and 18:
Electronic Liens FRANKLIN COUNTY CL
Page 19 and 20:
Page 21 and 22:
Title Types FRANKLIN COUNTY CLERK O
Page 23 and 24:
Page 25 and 26:
Page 27 and 28:
Page 29 and 30:
Page 31 and 32: FRANKLIN COUNTY CLERK OF COURTS AUT
Page 33 and 34: FRANKLIN COUNTY CLERK OF COURTS AUT
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 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: 29. Is an ambulance service entitle
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
show all

AUTO TITLE MANUAL - Franklin County, Ohio

Create successful ePaper yourself

Delete template?

Save as template?