United States Navy, Space Force, Air Force, Marine Corps,
Army, Coast Guard and National Guard
If the vehicle is purchased outside of Ohio by a member of the armed services who is a resident of Ohio and the vehicle is to be driven outside of Ohio, the Ohio Supreme Court has ruled that no Ohio sales or use tax is due.
The Supreme Court did not indicate the amount of time that a vehicle had to be driven outside of Ohio to qualify so the Department has adopted the "six month" rule in that the period of time must be more than six months (as evidence by a copy of the individual’s military orders indicating out-of-state service for a period of at least six months after the purchase date).
To qualify for this exemption, there are specific criteria that must be met:
1. **Duration of Service Outside Ohio**: The service member must be stationed outside of Ohio for a period exceeding six months. This duration is crucial for the exemption to apply.
2. **Proof of Service Requirement**: Evidence to support the exemption claim, we require a copy of the individual's military orders. These orders must clearly indicate that the service member is assigned to out-of-state duty for at least six months following the vehicle’s purchase date.
3. **Vehicle Title Requirement**: The vehicle in question must be titled in the name of the military service member.