Ohio Admin. Code 5703-9-25 - Watercraft, outboard motors, and personal watercraft; tax payment or exemption claim required for certificate of title; remittance of tax by clerk of courts
(A) If any sale of a watercraft, outboard
motor, or personal watercraft is claimed to be exempt from the sales or use tax
on the basis either of the intended use of the item 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
watercraft, outboard motor, or personal watercraft. The form may be obtained
from the department of taxation and is available on the
department's
department's web site. The form may be reproduced as
needed.
(B) If any sale of a
watercraft, outboard motor, or personal watercraft 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 watercraft, outboard motor, or personal watercraft 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 department's web site.
The form may be reproduced as needed.
(C) 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.
(D) The clerk of courts
shall issue a receipt upon collection of the tax resulting from sales of
watercraft, outboard motors, and personal watercraft. The clerk shall retain
the original and give a copy to the remitter of the tax.
(E) 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 watercraft, outboard motors, and personal
watercraft, 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.
Notes
Promulgated Under: 119
Statutory Authority: 5703.05
Rule Amplifies: 1548.06, 5703.05, 5739.01, 5739.02, 5739.03, 5741.02
Prior Effective Dates: 06/03/2004, 12/19/2016
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