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AUTO TITLE MANUAL - Franklin County, Ohio

AUTO TITLE MANUAL - Franklin County, Ohio

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i. Off-highway motorcycle (OHM) purchased prior to July 1, 1999; Clerk of Courts must<br />

have confirmation of the purchase date. (OH)<br />

j. New or used manufactured home or mobile home purchased on or after Jan. 1, 2000.<br />

(MH)<br />

k. Personal watercraft sold before Jan. 1, 2000. (WP)<br />

l. Transfer of a motor vehicle into the name of a franchised motor vehicle dealer for<br />

purposes of demonstration to prospective purchasers. When issuing title, the word<br />

“Demonstrator” is to be placed on the title. (RD)<br />

m. Sales of emergency and fire-protection vehicles to volunteer fire departments that are<br />

under contract with a political subdivision of this state (county, township or municipality)<br />

to provide fire protection and emergency services. (VF)<br />

n. A foreign diplomat may purchase a motor vehicle exempt from <strong>Ohio</strong> sales or use tax if<br />

the diplomat is the holder of an exemption card issued by the U.S. Department of State<br />

that grants exemption for all state taxes on the purchase of motor vehicles and other items<br />

of tangible personal property. The exemption card indicates the extent of the exemption<br />

granted. (FD)<br />

o. The transfer of title to a motor vehicle that was purchased outside of <strong>Ohio</strong> for use<br />

outside of <strong>Ohio</strong> by a member of the Armed Services. The titleholder must be able to<br />

establish the fact that the vehicle has been or will be used outside of <strong>Ohio</strong> for at least six<br />

months after it is acquired. (CM)<br />

p. The purchaser of a motor vehicle is using the vehicle (through a power take-off unit) in<br />

the production of a product for sale by manufacturing, processing or refining (i.e., cement<br />

mixer where the mixing unit is operated through a power take-off unit instead of a<br />

separate power source). (MO)<br />

q. The purchaser of a motor vehicle is purchasing a specially designed and equipped<br />

motor vehicle for use in rendering a public utility service. (PU)<br />

Note: The PU exemption will cover ambulance services if the following conditions exist:<br />

1) the service is provided without discrimination, 2) the territory that the service provider<br />

services is restricted and it services that territory exclusively, 3) its service is highly<br />

regulated at both the state and local level, and 4) its service of providing emergency<br />

medical care and transportation of the sick and injured is a service of public consequence<br />

or need. The purchaser must provide a motor vehicle exemption certificate indicating that<br />

the vehicle is “used directly in the rendition of a public utility service.”<br />

r. The transfer of title to the beneficiary or beneficiaries stated on a title that is in the<br />

name of a sole owner with transfer-on-death designation. (TD)<br />

(F) Where there is no “good and valuable consideration” given in exchange for the<br />

transfer of title to the motor vehicle, watercraft or outboard motor:<br />

a. The transfer of an asset of a corporation to the surviving corporation as a result of a<br />

merger or to a new corporation as a result of a consolidation. (MR or CS)<br />

b. The transfer of title from a corporation to one of its stockholders upon dissolution of<br />

the corporation. (DS)<br />

c. The transfer of title due to a corporate name change only. (NC)<br />

d. Transfer of title from an individual to a partnership of which the individual is a<br />

member if no clear consideration is given by the partnership for the transfer. (IP)

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