TOO COOL!!!
EO Rocks!!!
Thank You!!!Thank You!!!Thank You!!!
I assumed I would have to pay tax if I bought a truck.
I read this thread, ran a google for "ohio sales tax trucks"
and got this from the State Of Ohio:
FAQ's;
3. When must we obtain an exemption certificate or obtain or issue Form T-610 OR Form T-615?
Exemption certificates must be obtained on dealer title transfers and Forms T-610/T-615 must be obtained or issued on casual (non-dealer) title transfers only when the purchaser is claiming one of the below listed exceptions/exemptions supported by an ATPS exemption code. In reality, Forms T-610/T-615 became the exemption certificates on casual title transfers. NOTE: If taxes are being paid on a title transfer, exemption certificates or Form T-610/T-615 are not necessary.
CF Commercial Fishing - Watercraft - Commercial Fishing License Required
CH Church
CM Conversion - Military (Purchased out-of-state for use out-of-state)
CS Consolidation
DF Direct Use - Farming
DM Direct Use - Mining
DO Direct Use - Oil & Gas
DR Research and Development
DS Dissolution to Stockholder with No Consideration
FD Foreign Diplomat - Exemption Card Required
IP Individual to Partnership with No Consideration
MO Manufacturing Operation - i.e. Cement Mixer
MR Corporate Merger with No Consideration
NP Non-Profit, Charitable
NR Non-Resident Affidavit
PD Partnership, Dissolution with No Consideration
PT Non-Licensed Production Transportation
PU Direct Use in a Public Utility Service
RI Resale - Implement/Equipment Dealer
RM Re-manufacturing - Chassis or Part
RS Redeemed - Return Sale
RV Resale - Watercraft (VL Required)
RW Resale - Wholesale Only
TH Highway Transportation for Hire (PUCO or ICC Permit # Required)
TS Transportation Services (VL Required)
UM Undisturbed Mortgage
VF Volunteer Fire Department - Contract Basis
WH Warehousing - Not Licensed for Highway Use
17. Who is entitled to claim exemption from sales tax based on the "Highway Transportation for Hire" (TH) exemption?
Those individuals who are being paid to transport personal property belonging to others over the highways are deemed to be engaged in highway transportation for hire. These individuals must be regulated by the Public Utilities Commission of Ohio (PUCO) or under Interstate Commerce Commission (ICC) rules and must provide the permit number issued by PUCO (PUCO XXXXXX) or under ICC (ICC XXXXXX or MC XXXXXX) rules as part of their claim for exemption.
Generally, the owner of the motor vehicle is the one who holds the PUCO or ICC/MC permit. However, the owner of the motor vehicle could be under contract with the PUCO/ICC/MC permit holder.
When the owner of a motor vehicle being used in highway transportation for hire is not the permit holder, the owner must provide a copy of the contract, which authorizes the owner to operate the vehicle under the PUCO/ICC/MC permit number.
Any motor vehicle (tractor/trailer rig, pick-up truck, automobile, van, sport utility vehicle, and/or motorcycle) could qualify for the TH exemption if it is primarily used in highway transportation for hire. If the motor vehicle is use primarily as a parts vehicle or a vehicle used to transport drivers, it does not qualify for the exemption.
Effective July 1, 2003, tow truck operators are required to be registered with the PUCO. Therefore, if they are transporting goods that belong to others, they may use the Highway Transportation for Hire (TH) exemption code. They need to provide their PUCO number or their ICC/MC permit on the exemption certificate.
The "highway transportation for hire" exemption does not apply to those who are in the business of transporting people. For example, it does not cover bus companies, taxicab companies, or limousine services.
This exemption does not apply to all-purpose vehicles, off-highway motorcycles, watercraft and outboard motors since they cannot be used to transport items over the highway.
The USDOT number cannot be used to qualify for the “TH” exemption as these individuals are hauling their own inventory/personal property so they are not engaged in highway transportation for hire.
