Are members of the armed services exempt from sales or use tax?
There is no true “statutory” exemption for members of the armed services. If the vehicle is purchased in Ohio by a member of the armed services who is a resident of Ohio, Ohio sales or use tax is due. If the vehicle is purchased in Ohio by a member of the armed services who declares that he/she is a resident of another state or country, but will be registering the vehicle for use in Ohio while stationed here, Ohio sales or use tax is due. If the vehicle is purchased in Ohio by a member of the armed services who declares that he/she is not a resident of Ohio and that the vehicle will be immediately removed from Ohio for titling and registration in the other state, Ohio sales or use tax is not due, unless the vehicle will be titled in one of the eight states where Ohio collects the sales tax. A nonresident affidavit must be provided by the purchaser. Use the ATPS exemption code “NR: Nonresident affidavit – immediate removal.” If the vehicle is purchased outside of Ohio by a member of the
