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Special sales and use tax procedures apply to transactions involving motor vehicle and watercraft. The resources below are designed to help automobile dealers, watercraft dealers and others learn more.
- Taxability and Exemptions — This will take you to a page with additional information on motor vehicle, exemption, aircraft and watercraft transactions.
- Leases (PDF) — This memo explains how to apply sales and use tax to a lease.
- Motor vehicle sales to nonresidents — 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 (PDF)
- ST WC NR: Instructions for Nonresident Watercraft and/or Outboard Motor Sales Tax Return (PDF)
- ST WC AFF: Watercraft and Outboard Motor Affidavit Regarding Sales to a Nonresident (PDF)
- Watercraft sales & use tax survey of other states (updated August 2006) (PDF) — This document is intended to help watercraft dealers or brokers complete form the ST WC AFF affidavit for sales to nonresidents.