AUTO TITLE MANUAL - Franklin County, Ohio

vehicle would not be immediately removed from the state as required by law and it will
be used in Ohio.
e. A motor vehicle that will be used as a “yard truck” to transport purchased inventory in
a warehouse, distribution center or similar facility when the inventory is primarily
distributed outside this state to retail stores of the person who owns or controls the
warehouse, distribution center or similar facility. This exemption does not apply if the
vehicle is licensed to operate on the public highways. (WH)
(D) Where the purchaser of the motor vehicle is:
a. The State of Ohio or any political subdivision thereof. (SP)
b. The federal government or any agency thereof. (FA)
c. A motor vehicle dealer (new, used, leasing or salvage) obtaining title for “resale.” The
Clerk of Courts will record on the title the valid dealer’s permit number and/or vendor’s
license number. (RD, RL, RN, RO, or SR)
d. A motor vehicle rental company having a valid vendor’s license (Resale – daily rental).
(RR)
e. A direct pay permit holder, in which case the direct pay number (98-XXXXXX) will
be recorded on the title. (DP)
f. A motor vehicle or watercraft dealer from another state or country and the vehicle,
watercraft or outboard motor will be resold. (OD)
(E) Where evidence (court documents, Highway Patrol inspection report, etc.) obtained
and retained by the Clerk of Courts is such that tax is not due as a result of:
a. Transfer of title pursuant to a divorce decree. (DV)
b. Transfer of title to a beneficiary through inheritance in the administration of an estate
by Probate Court where there is no clear consideration. (IH)
c. Where a finance company or lending institution takes constructive possession of a
mortgagor’s car to protect its loan and thereafter the same mortgagor makes definite
arrangements with the company to regain the car, it shall be titled back to the original
mortgagor as “Redeemed.” (RP)
d. The issuance of title to an unclaimed motor vehicle when the proper affidavit has been
executed. (UC)
e. The transfer of a pre-ATPS (gold) title to an ATPS title without a change of ownership.
(HE)
f. A resident of another state has purchased (not including rentals or leases) in their home
state a motor vehicle for use in that state, but then moves to Ohio. If the individual takes
up residence in Ohio at least six months after purchase of the vehicle, they may obtain an
Ohio title without having to pay use tax. They must prove to the satisfaction of the Clerk
of Courts that the vehicle was purchased outside Ohio and used outside this state for at
least six months. (CV)
g. Insurance company taking title as result of a claim settlement may use the term “Resale
– insurance claim.” (IC)
h. All-purpose vehicle (APV) purchased prior to July 1, 1999; Clerk of Courts must have
confirmation of the purchase date. (AP)