May 15, 2020 | Agency
Why did I receive this?
This letter is sent to the seller of the vehicle, watercraft or onboard motorto verify the consideration received.
As required by law, the Ohio Department of Taxation conducts reviews of casual (non-dealer) vehicle title transfers. A letter 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. Make sure to include your contact information 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 OhioRevised Code. Violation of thissection ispunishable 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 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 Buyerquestionnaire electronically by going to our Vehicle Taxes Downloads page and selecting the electronic form. Make sure to include your contact information 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 OhioRevised Code. Violation of thissection ispunishable 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 motorwas 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.uswithin 20 days from the date onthe letter.
Any false representation of the price is in violation of section 2921.13 of the OhioRevised Code. Violation of thissection ispunishable 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 paymentsshould be mailed with a copy of the notice to:
Ohio Department of Taxation
PO Box 182048
Columbus, OH 43218-2048
Complete the Farm Usequestionnaire 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 toVehicle.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 copyof pages 1 and 2 of the return, Schedule 1 (Additional Income and Adjustments to Income) and Schedule F (Profit or Loss from Farming)
- 1065or 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 OhioRevised Code. Violation of thissection ispunishable by six months imprisonment, a fine of up to$1,000, or both.
Why did I receive this?
This notice is sentto notify the buyer that additional tax is owed. TheDepartment of Taxation has receivedandreviewed 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 completethe electronic form or download a paper form by visiting our Vehicle Taxes Downloads page. If completing a paper questionnaire, mail the letter/completed questionnaireback 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 OhioRevised Code. Violation of thissection ispunishable 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 completethe Transportation for Hire questionnaire electronically by going to our Vehicle Taxes Downloads page and selecting the Transportation for Hire Questionnaire.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 activityfor 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 US DOT number on the questionnaire.
Any false representation of the price is in violation of section 2921.13 of the OhioRevised Code. Violation of thissection ispunishable by six months imprisonment, a fine of up to$1,000, or both.
Why did I receive this?
This notice is sentto notify the buyer that additional tax is owed. TheDepartment of Taxation has receivedandreviewed 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, completethe Transportation for Hire Questionnaire electronically using the Online Notice Response Service at gateway.ohio.gov or tax.ohio.gov/ONRS.Note: the total of all percentages must equal 100% and the US DOT number must be provided.
Along with the questionnaire, attach a detailed letter explaining the usage of the motor vehicle and supporting documentation, such as invoices and lease agreements.
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 OhioRevised Code. Violation of thissection ispunishable 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 toVehicle.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 OhioRevised Code.Violation of thissection ispunishable by six months imprisonment, a fine of up to$1,000, or both.
Why did I receive this?
This notice is sentto notify the buyer that additional tax is owed.TheDepartment of Taxation has receivedandreviewed 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 disputingthe 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 completethe electronic form or download a paper form by visiting our Vehicle Taxes Downloads page. If completing a paper questionnaire, mail the letter/completed questionnaireback 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 OhioRevised Code.Violation of thissection ispunishable 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 respondtothetax due lettermay 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 section2921.13of the OhioRevised Code. Violation of thissection ispunishable 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.
