AUTO TITLE MANUAL - Franklin County, Ohio

tax if the owner of the golf cart can show proof of tax paid at the time of the intial
purchase.
Golf cart dealers are not required to have a dealer permit issued by the Ohio Department
of Public Safety. If a golf cart is sold by a dealer, the dealer must collect the tax and remit
it to the state on the Ohio sales tax return, unless the purchaser has a statutory basis for
claiming exception or exemption. If a title is requested, the Clerk of Courts may allow
credit for the tax paid to the dealer, and collect the difference due, if any.
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?
Yes. The combined value of the two or more vehicles given in trade can be used to
reduce the “price” of the new motor vehicle being sold by the new motor vehicle dealer.
If the value of the traded in vehicles is less than the “price” of the new vehicle, tax is due
on the difference. If the value of the traded in vehicles equals or exceeds the “price” of
the new vehicle, no tax is due as the “price” would be reduced to zero. (Note: The “price”
for calculating sales tax on the new vehicle cannot be less than zero.)
38. Is mobility-enhancing equipment added to a motor vehicle subject to the sales or
use tax?
Ohio law provides a sales tax exemption for sales of durable medical equipment for home
use, or mobility-enhancing equipment, when made pursuant to a prescription and when
such devices or equipment are used by a human being. “Mobility-enhancing equipment”
means equipment, including repair and replacement parts for such equipment, that is
primarily and customarily used to provide or increase the ability to move from one place
to another and is appropriate for use either in a home or a motor vehicle, that is not
generally used by persons with normal mobility, and that does not include any motor
vehicle or equipment on a motor vehicle normally provided by a motor vehicle
manufacturer.
The price for these exempt items on the sale of a new motor vehicle MUST be separately
stated from the price of the motor vehicle and other options that are added to the vehicles.
If there is no separation of price, the entire price of the motor vehicle is subject to tax.
If a mobility-enhanced modified motor vehicle is being sold by a used vehicle dealer or
as a casual sale (nondealer sale), the price for the entire vehicle would be subject to tax as
there is no separation of price for any additional equipment that was already part of the
vehicle.
39. Are auto auctioneers required to collect and remit sales tax?
Most auto auctioneers are only allowed to sell motor vehicles to other licensed motor
vehicle dealers. Therefore, all sales should be for “resale” and exempt from Ohio sales
and use tax.