5703-9-10 Motor vehicles, off-highway motorcycles, and all-purpose vehicles; tax payment or exemption claim required for certificate of title; remittance of tax by clerk of courts.

(A) If any sale of a motor vehicle, off-highway motorcycle, or all-purpose vehicle is claimed to be exempt from the sales or use tax on the basis either of the intended use of the vehicle by the purchaser in this state or of the sale being made to a church or nonprofit organization whose purchase is exempt from the tax levied by or pursuant to Chapters 5739. and 5741. of the Revised Code, the clerk of courts shall refuse to issue a certificate of title unless the application is accompanied by a certificate of exemption executed by the purchaser that specifies the reason the sale is not legally subject to the tax. A form required to be prescribed by rule is hereby prescribed for use as a certificate of exemption regarding sale of a motor vehicle, off-highway motorcycle, or all-purpose vehicle. The form may be obtained from the department of taxation and is available on the departmentæs web site. The form may be reproduced as needed.

(B) If any sale of a motor vehicle, off-highway motorcycle, or all-purpose vehicle is claimed to be exempt from the sales tax on the basis that the sale is in interstate commerce, the clerk of courts shall refuse to issue a certificate of title unless the application is accompanied by a statement of fact regarding the sale. A form not required to be prescribed by rule is available for use as a statement regarding sale of a motor vehicle, off-highway motorcycle, or all-purpose vehicle in interstate commerce. The form is not prescribed by or a part of this rule. The form may be obtained from the department of taxation and is available on the departmentæs web site. The form may be reproduced as needed.

(C) If any sale of a motor vehicle, off-highway motorcycle, or all-purpose vehicle is claimed to be exempt from the sales tax on the basis that the sale is to an out-of-state resident for immediate removal of the motor vehicle from Ohio for exclusive use outside this state, the clerk of courts shall refuse to issue a certificate of title unless the application is accompanied by an exemption certificate and affidavit signed by the purchaser. A form required to be prescribed by rule is hereby prescribed for use as an exemption certificate and affidavit regarding sale of a motor vehicle, off-highway motorcycle, or all-purpose vehicle to an out-of-state resident. The form may be obtained from the department of taxation and is available on the departmentæs web site. The form may be reproduced as needed.

(D) A copy of each of the above described statements and/or certificates is to be retained by the applicant and two copies presented to the clerk of courts, who shall retain one copy and submit the other copy to the department of taxation.

(E) The clerk of courts shall issue a receipt upon collection of the tax resulting from sales of motor vehicles, off-highway motorcycles, and all-purpose vehicles. The clerk shall retain the original and give a copy to the remitter of the tax.

(F) On Monday of each week, each county clerk of courts shall forward to the treasurer of state the Ohio sales and use tax collections resulting from sales of motor vehicles, off-highway motorcycles, and all-purpose vehicles, accompanied by the remittance report, and shall forward to the department of taxation a copy of each statement and/or certificate required herein to be obtained in lieu of tax payment.

(G) The following forms are incorporated in this rule by reference:

(1) The certificate of exemption regarding sale of a motor vehicle, off-highway motorcycle, or all-purpose vehicle, revised March 15, 2004;

(2) The exemption certificate and affidavit regarding sale of a motor vehicle, off-highway motorcycle, or all-purpose vehicle to an out-of-state resident, revised March 15, 2004.

(former TX-11-10); Eff (Amended) 12-10-71; (Amended) 4-18-74; 1-18-79; Rescinded and reenacted eff. 6-3-04
Rule promulgated under: RC 5703.14
Rule Authorized by: RC 5703.05 , 5739.03 , 5741.02
Rule amplifies: RC 4505.06 , 5703.05 , 5739.01 , 5739.02 , 5739.03 , 5741.02
R.C. 119.032 review dates: Exempt