Watercraft and outboard motor sales are generally treated the same as motor vehicles.
- Leases (PDF) — This memo explains how to apply sales and use tax to a lease.
- Motor vehicle sales to nonresidents (PDF) — Tax is due on motor vehicle sales to residents of other states if the other state charges sales tax to Ohio residents. Learn more here.
- Watercraft sales by dealers or brokers — Dealers or brokers in watercraft have a responsibility to collect and remit sales tax. This information release outlines the basics.
- Watercraft sales & use tax forms:
- ST WC NR: Nonresident Watercraft and/or Outboard Motor Sales Tax Return - mailed annually
- ST WC NR: Instructions for Nonresident Watercraft and/or Outboard Motor Sales Tax Return
- ST WC AFF: Watercraft and Outboard Motor Affidavit Regarding Sales to a Nonresident
- STEC WC: Certificate of Exemption Regarding Sale of a Watercraft, Outboard Motor and/or Personal Watercraft