Ohio Sales Tax

[MarvBear]

Information from NADA Title & Registration Textbook 2004

 

Ohio Sales or Use Tax Applicable to Registration

 

The state sales tax rate is 6%; some counties levy an additional sales tax. Both are computed on the full purchase price with ALLOWANCE for TRADE-IN when purchasing a new motor vehicle from a licensed dealer, collected at title issuance. Tax rate to apply is based on rate in effect in purchaser’s county of residence. NON-RESIDENT EXEMPT from sales tax if vehicle to be registered outside of Ohio. CREDIT is allowed for taxes paid in another state. MILITARY PERSONNEL ARE NOT EXEMPT. Tax is paid to the County Clerk of Courts title office at the time of title issuance, then forwarded weekly to the Department of Taxation. When a customer receives two NEW vehicles from a dealer for one vehicle traded in on an even trade, and no money changes hands, no taxes are due. If the vehicles received are USED, tax is due on the selling price of the used vehicles.