Ohio – Guide on Motor Vehicle Sales to Nonresidents

SALT Report 1175 – The Ohio Department of Taxation has updated a sales and use guide regarding the sale of motor vehicles to nonresidents. Currently, motor vehicle dealers are required to collect sales tax on vehicle sales to nonresidents who will remove the vehicle to one of the following seven states: Arizona, California, Florida, Indiana, Massachusetts, Michigan and South Carolina.

The amount of sales tax to collect on sales of motor vehicles to Nonresidents who will remove the vehicle purchased to any of the above seven states to be titled, registered or used is the lesser of the:
  • Sales tax due to Ohio; or
  • Amount of sales tax the Nonresident would pay in the state of titling, registration or use.
Sales to Nonresidents who remove the vehicle to any other state, including Canada, not listed above for titling, registration or use are not subject to Ohio sales tax, provided the proper affidavit is completed and filed with the Clerk of Courts when application for title is made.  The purchaser must complete Form STEC-NR, Affidavit Regarding Sale of a Motor Vehicle, Off-Highway, Motorcycle, or All-Purpose Vehicle to an Out-of-State Resident.
For Further Information: