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
