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Motor Vehicle Taxability - How do I respond to the notice I received

Motor Vehicle Taxability - How do I respond to the notice I received

Why did I receive this?

This letter is sent to the seller of the vehicle, watercraft or onboard motor to verify the consideration received.

As required by law, the Ohio Department of Taxation conducts reviews of casual (non-dealer) vehicle title transfers.  A letter/questionnaire is sent to the seller of the vehicle, watercraft or onboard motor.  The information provided by the seller assists us with determining if the correct price has been reported and if the correct amount of sales and use tax has been paid.

How do I respond?

Complete the Seller questionnaire electronically by going to our Vehicle Taxes Downloads page and selecting the electronic form.  Or, if completing the form on the reverse side of the letter, mail the letter/questionnaire back to the address on the letter, email it to Vehicle.Group@tax.state.oh.us, or fax it to (206) 984-2940 within 20 days from the date of the letter.  Include both the letter and the questionnaire.  Make sure to include your telephone number in case we have any questions.  If you need assistance in completing the questionnaire, call us at (888) 405-4039.

Any false representation of the price is in violation of section 2921.13 of the Ohio Revised Code.  Violation of this section is punishable by six months imprisonment, a fine of up to $1,000, or both.

Why did I receive this?

Our records indicate that you were the buyer of a vehicle, watercraft or onboard motor.

As required by law, the Ohio Department of Taxation conducts reviews of casual (non-dealer) vehicle title transfers.  A letter/questionnaire is sent to the seller of the vehicle, watercraft or onboard motor.  The information provided by the seller assists us with determining if the correct price has been reported and if the correct amount of sales and use tax has been paid.

How do I respond?

Complete the Buyer questionnaire electronically by going to our Vehicle Taxes Downloads page and selecting the electronic form.  Or, if completing the form on the reverse side of the letter, mail the letter/questionnaire back to the address on the letter, email it to Vehicle.Group@tax.state.oh.us, or fax it to (206) 984-2940 within 20 days from the date of the letter.  Include both the letter and the questionnaire.  Make sure to include your telephone number in case we have any questions.  If you need assistance in completing the questionnaire, call us at (888) 405-4039.

Any false representation of the price is in violation of section 2921.13 of the Ohio Revised Code.  Violation of this section is punishable by six months imprisonment, a fine of up to $1,000, or both.

Why did I receive this?

This letter is sent to notify the buyer of a vehicle, watercraft or onboard motor that additional tax is owed. The Department of Taxation has received information that the actual consideration given for the vehicle, watercraft or onboard motor was more than the price listed on the title of the motor vehicle.

How do I respond?

You may pay the additional tax without interest or penalty by check or money order made payable to Ohio Treasurer of State. All payments need to be mailed with a copy of the notice to:

            Ohio Department of Taxation

            PO Box 182048

            Columbus, OH 43218-2048

If you disagree with the actual purchase price on the letter, you must provide written proof (i.e., notarized statement from the seller, bill of sale, copy of cancelled check) of the correct purchase price. Include a copy of your notice when replying with additional information. All responses will be reviewed on a case-by-case basis to determine validity.  You may respond to the address on the letter you received or send an email to Vehicle.Group@tax.state.oh.us within 20 days from the date on the letter.

Any false representation of the price is in violation of section 2921.13 of the Ohio Revised Code.  Violation of this section is punishable by six months imprisonment, a fine of up to $1,000, or both.

Failure to respond by the date given on the letter will result in the issuance of an assessment.  The assessment will be issued for the tax on the notice, interest, and applicable penalty.

Why did I receive this?

If you have claimed an exemption from the sales tax of a vehicle due to using it primarily in farming, you will receive this questionnaire requesting information on the usage and requesting supporting documents.

How do I respond?

You may pay the additional tax without interest or penalty by check or money order made payable to Ohio Treasurer of State within 20 days from the date of the letter. All payments should be mailed with a copy of the notice to:

        Ohio Department of Taxation

        PO Box 182048

        Columbus, OH 43218-2048

Complete the Farm Use questionnaire electronically by going to our Vehicle Taxes Downloads page and selecting the electronic form.  Or, if completing the form on the reverse side of the letter, mail the letter/questionnaire back to the address on the letter, email it to Vehicle.Group@tax.state.oh.us, or fax it to (206) 600-5151 within 20 days from the date of the letter.  Include both the letter and the questionnaire.  Make sure to include your telephone number in case we have any questions.  If you need assistance in completing the questionnaire, call us at (888) 405-4039. 

Complete the questionnaire by placing the numerical percentage on the line next to each activity for which the vehicle is used (i.e., 10%, 20%, etc.).  The total of all percentages must equal 100%.
                                                                                                                                                                                                                                            Along with the questionnaire, include your most recently filed federal return:

  • 1040 for 2017 or prior - Provide a copy of page 1 of the return and the Schedule F (Profit or Loss from Farming)
  • 1040 for 2018 or after - Provide a copy of pages 1 and 2 of the return, Schedule 1 (Additional Income and Adjustments to Income) and Schedule F (Profit or Loss from Farming)
  • 1065 or 1120 - Provide a copy of page 1 of the return and the Schedule F (Profit or Loss from Farming) if filed    

Any false representation of the price is in violation of section 2921.13 of the Ohio Revised Code.  Violation of this section is punishable by six months imprisonment, a fine of up to $1,000, or both.

Why did I receive this?

This notice is sent to notify the buyer that additional tax is owed.  The Department of Taxation has received and reviewed the information that you supplied and the exemption claim could not be validated.

How do I respond?

You may pay the additional tax without interest or penalty by check or money order made payable to Ohio Treasurer of State. All payments should be mailed with a copy of the notice to:

        Ohio Department of Taxation

        PO Box 182048

        Columbus, OH 43218-2048

To dispute the tax due, provide the following if you have not already done so:

Complete the Farm Use questionnaire by placing the numerical percentage on the line next to each activity for which the vehicle is used (i.e., 10%, 20%, etc.).  The total of all percentages must equal 100%. 

If you no longer have the questionnaire that we originally sent, you may complete the electronic form or download a paper form by visiting our Vehicle Taxes Downloads page.  If completing a paper questionnaire, mail the letter/completed questionnaire back to the address on the letter, email to Vehicle.Group@tax.state.oh.us or fax to (206) 600-5151.  If you need assistance in completing the questionnaire, call us at (888) 405-4039.

Along with the questionnaire, include your most recently filed federal return: 

• 1040 for 2017 or prior - Provide a copy of page 1 of the return and the Schedule F (Profit or Loss from Farming)
• 1040 for 2018 or after – Provide a  copy of pages 1 and 2 of the return, Schedule 1 (Additional Income and Adjustments to Income) and Schedule F (Profit or Loss from Farming) 
• 1065 or 1120 – Provide a copy of page 1 of the return and the Schedule F (Profit or Loss from Farming) if filed

Any false representation of the price is in violation of section 2921.13 of the Ohio Revised Code.  Violation of this section is punishable by six months imprisonment, a fine of up to $1,000, or both.

Failure to respond by the date given on the letter will result in the issuance of an assessment.  The assessment will be issued for the tax on the notice, interest, and applicable penalty.

Why did I receive this?

If you have claimed an exemption from the sales tax of a vehicle due to using it for Transportation for Hire, you will receive this questionnaire requesting information on the usage of the vehicle.

How do I respond?

You may pay the additional tax without interest or penalty by check or money order made payable to Ohio Treasurer of State. All payments should be mailed with a copy of the notice to:

        Ohio Department of Taxation

        PO Box 182048

        Columbus, OH 43218-2048

To support your claim of exemption complete the Transportation for Hire questionnaire electronically by going to our Vehicle Taxes Downloads page and selecting the electronic form.  Or, if completing the form on the reverse side of the letter, mail the letter/questionnaire back to the address on the letter, email it to Vehicle.Group@tax.state.oh.us, or fax it to (206) 600-5151 within 20 days from the date of the letter.  Include both the letter and the questionnaire.  Make sure to include your telephone number in case we have any questions.  If you need assistance in completing the questionnaire, call us at (888) 405-4039. 

Complete the questionnaire by placing the numerical percentage on the line next to each activity for which the vehicle is used (i.e., 10%, 20%, etc.).  The total of all percentages must equal 100%.

Make sure all other applicable information on the questionnaire is completed.

*Note: You must provide a PUCO, ICC, or MC carrier number as the operating number.  In addition, a US DOT number should be provided.

Any false representation of the price is in violation of section 2921.13 of the Ohio Revised Code.  Violation of this section is punishable by six months imprisonment, a fine of up to $1,000, or both.

Why did I receive this?

This notice is sent to notify the buyer that additional tax is owed.  The Department of Taxation has received and reviewed the information that you supplied and the exemption claim could not be validated.

How do I respond?

You may pay the additional tax without interest or penalty by check or money order made payable to Ohio Treasurer of State. All payments should be mailed with a copy of the notice to:

        Ohio Department of Taxation

        PO Box 182048

        Columbus, OH 43218-2048

To dispute the tax due, if you haven't already done so, complete the questionnaire by placing the numerical percentage on the line next to each activity for which the vehicle is used (10%, 20$, etc.).  The total of all percentages must equal 100%.

Along with the questionnaire, include a detailed letter explaining the usage of the motor vehicle and supporting documentation, such as invoices and lease agreements.  You must provide an active (at the time of purchase) PUCO, ICC, or MC carrier number as the operation number.  In addition, a US DOT number should be provided.  

If the prior information was not submitted previously, submit the missing documentation with a copy of the tax due notice.  If the required information was submitted, we have determined that the tax is due.

If you no longer have the questionnaire that we originally sent, you may complete the electronic form or download a paper form by visiting our Vehicle Taxes Downloads page.  If completing a paper questionnaire, mail the letter/completed questionnaire back to the address on the letter, email to Vehicle.Group@tax.state.oh.us, or fax to (206) 600-5151.  If you need assistance in completing the questionnaire, call us at (888) 405-4039

Any false representation of the price is in violation of section 2921.13 of the Ohio Revised Code.  Violation of this section is punishable by six months imprisonment, a fine of up to $1,000, or both.

Failure to respond by the date given on the letter will result in the issuance of an assessment.  The assessment will be issued for the tax on the notice, interest, and applicable penalty.

Why did I receive this?

If you have claimed an exemption from the sales tax of a vehicle due to using it for Direct Use in a Public Utility Service, you will receive this questionnaire requesting information on the usage of the vehicle.  

How do I respond?              

You may pay the additional tax without interest or penalty by check or money order made payable to Ohio Treasurer of State within 20 days from the date of the letter. All payments should be mailed with a copy of the notice to:

            Ohio Department of Taxation
            PO Box 182048
            Columbus, OH 43218-2048

Complete the questionnaire electronically by going to our Vehicle Taxes Downloads page and selecting the electronic form.  Or, if completing the form on the reverse side of the letter, mail the letter/questionnaire back to the address on the letter, email it to Vehicle.Group@tax.state.oh.us, or fax it to (206) 600-5151 within 20 days from the date of the letter.  Include both the letter and the questionnaire.  Make sure to include your telephone number in case we have any questions.  If you need assistance in completing the questionnaire, call us at (888) 405-4039.    

Complete the questionnaire by indicating the use of the vehicle.  Additionally, if you are an ambulance service, you must provide a Certificate of Public Convenience and Necessity.  If you are a bus or limousine company, you must provide an Ohio Vendor's License number.   If your vehicle was specially designed or equipped, please describe.

Any false representation of the price is in violation of section 2921.13 of the Ohio Revised Code.  Violation of this section is punishable by six months imprisonment, a fine of up to $1,000, or both.

Why did I receive this? 

This notice is sent to notify the buyer that additional tax is owed.  The Department of Taxation has received and reviewed the information that you supplied and the exemption claim could not be validated.

How do I respond?

You may pay the additional tax without interest or penalty by check or money order made payable to Ohio Treasurer of State.  All payments should be mailed with a copy of the notice to:

        Ohio Department of Taxation
        PO Box 182048
        Columbus, OH 43218-2048

If disputing the tax due, if you haven't already done so, complete the questionnaire by indicating the use of the business.  Additionally, if you are an ambulance service, you must provide a Certificate of Public Convenience and Necessity.  If you are a bus or limousine company, you must provide an Ohio Vendor's License number.  If your vehicle was specially designed or equipped, please describe. 

If the required information was not submitted previously, submit the missing documentation with a copy of the tax due notice.  If the required information was previously submitted, we have determined that the tax is due.

If you no longer have the questionnaire that we originally sent, you may complete the electronic form or download a paper form by visiting our Vehicle Taxes Downloads page.  If completing a paper questionnaire, mail the letter/completed questionnaire back to the address on the letter, email to Vehicle.Group@tax.state.oh.us, or fax to (206) 600-5151.  If you need assistance in completing the questionnaire, call us at (888) 405-4039.

Any false representation of the price is in violation of section 2921.13 of the Ohio Revised Code.  Violation of this section is punishable by six months imprisonment, a fine of up to $1,000, or both.

Failure to respond by the date given on the letter will result in the issuance of an assessment.  The assessment will be issued for the tax on the notice, interest, and applicable penalty.

Why did I receive this?

Failure to respond to the tax due letter may result in the issuance of an assessment.  The assessment will include tax, interest and applicable penalty.

How do I respond?

If you do not dispute the assessment, payment can be made by check or money order made payable to Ohio Treasurer of State. All payments should be mailed with the payment coupon within 60 days from the delivery date of the assessment to:

        Ohio Department of Taxation

        PO Box 1090

        Columbus, OH 43216-1090

To dispute the assessment, please provide appropriate documentation to support your dispute.  If you are not sure of the reason you were assessed or what supporting documentation is needed, contact our Taxpayer Services at (888) 297-7150.

Any false representation of the price is in violation of section 2921.13 of the Ohio Revised Code.  Violation of this section is punishable by six months imprisonment, a fine of up to $1,000, or both.

Failure to respond within 60 days of date the assessment was delivered may result in additional collection activity from the Ohio Attorney General's Office.

Additional Resources

Additional Resources