Web Content Viewer
Actions

Did You Receive a Letter

All title transfers and exemption claims on motor vehicles and other equipment is regularly audited by the Ohio Department of Taxation in accordance with Ohio Revised Code (RC) 4505.09(B)(2)(c) and 5739.13 to verify if the sales tax liability has been satisfied.

Motor Vehicle and Watercraft Casual Sales

There are three types of audit letters that we send. The recipients’ responses to these letters help us to review casual sales transactions to determine if sales and use tax is owed.  They can be identified by the letter name in the left, lower corner.

Type of Letter Notice 
Seller Questionnaire TTST0001
Buyer Questionnaire TTST0002
Motor Vehicle & Watercraft Tax Due TTST0003
Assessment Notice ASAT0001

 

Snowmobiles

With some exceptions, snowmobiles are to be registered and are subject to sales tax.

Type of Letter Notice
Buyer Tax Due TTST0003
Assessment Notice ASAT0001

 

Sales/Use Tax Exemption Audit

Ohio law allows certain vehicle transactions to be made without paying sales tax. There are different types of audit letters that we send out to validate the exemption claim.  The "Exemption Type Claimed" can be identified in the box on the letter.

Type of Letter Notice
Transportation for Hire with Questionnaire TIST0001
Transportation for Hire Tax Due TDST0001
Direct Use Farming with Questionnaire TIST0001
Direct Use Farming Tax Due TDST0001
Direct Use in a Public Utility Service with Questionnaire TIST0001
Direct Use in a Public Utility Service Tax Due TDST0001
Manufacturing Operation TIST0001
Direct Use Oil and Gas TIST0001
Mining Use TIST0001
Buyer Tax Due (Direct Use Oil & Gas, Manufacturing Operation, Mining Use) TDST0001
Assessment Notice ASAT0001

 

Aircraft

Generally, all aircraft used in Ohio are subject to use tax.  You may receive these letters if you purchase an aircraft.

Type of Letter Notice
Buyer Inquiry and Questionnaire ARST0001
Buyer Blue Book Tax Due ARST0002
Buyer Tax Due ARST0003
Assessment ASAT0001

 

Frequently Asked Questions - How do I respond to the notice I received?

Additional Resources

Additional Resources