Ohio Sales Tax Exemption Certificate: STEC B & U
Which Ohio exemption certificate to use, how to complete STEC B and STEC U correctly, the 90-day rule, and the reason lines that fail an audit.
Don't get blindsided in the finance office. Estimate the sales tax, trade-in credit, and title fee on a vehicle in any Ohio county.
Follow the exact steps to get your result instantly and privately.
Just the sticker price. No commas needed.
1. Enter the vehicle price
Type the negotiated purchase price of the car, entirely before tax and fees.
Example: A $30,000 NEW car in Franklin County (8.00%) with a $10,000 trade-in has a taxable base of $20,000: $20,000 × 0.08 = $1,600 in tax, versus $2,400 with no trade-in — an $800 saving. Buy the same $30,000 car USED and the trade-in does not touch the tax: you owe $30,000 × 0.08 = $2,400 either way. The trade-in still reduces what you hand over at the dealership; it just no longer reduces the tax.
| Combined Rate | Example County | Tax on $25,000 |
|---|---|---|
| 6.50% | Butler, Lorain, Stark | $1,625.00 |
| 6.75% | Summit, Warren, Greene | $1,687.50 |
| 7.00% | Delaware, Portage, Richland | $1,750.00 |
| 7.25% | Clark, Ross, Scioto | $1,812.50 |
| 7.50% | Montgomery, Mahoning | $1,875.00 |
| 7.75% | Lucas | $1,937.50 |
| 7.80% | Hamilton | $1,950.00 |
| 8.00% | Cuyahoga, Franklin | $2,000.00 |
Sales tax on a $25,000 vehicle by combined county rate (before any trade-in credit).
Sales & Use Tax Specialist
Written by a seasoned Ohio CPA and small-business advisor who has survived more than a few Ohio Department of Taxation audits. These tools and guides distill that hands-on experience so shoppers, sellers, and businesses stay out of trouble and keep more of their own money.
Reviewed by Ohio CPA & Small Business Advisor · Last reviewed August 25, 2026
Which Ohio exemption certificate to use, how to complete STEC B and STEC U correctly, the 90-day rule, and the reason lines that fail an audit.
Ohio's 2026 sales tax rate is 5.75% state plus a county levy of 0.75%-2.25%. Every one of the 88 county rates, verified against ODT's own table.
Warren County's sales tax goes from 6.75% to 7.25% on October 1, 2026 — a one-year swap for property tax relief. What it costs and what businesses must change.
You pay the combined state-and-county rate for your county of residence, sitting between 6.50% and 8.00%. On a $25,000 car that is $1,625 to $2,000 in sales tax. That is normally the county where you register the vehicle, since the clerk of courts collects the tax when the title is issued.
Only on a new vehicle. RC 5739.01(H)(2) grants the credit "in the case of a sale of any new motor vehicle by a new motor vehicle dealer" — so a trade-in reduces the taxable base when you buy new from a licensed dealer, and does not when you buy used from any seller or from a private party. On a used purchase your trade-in still lowers the cash you hand over, but Ohio calculates the tax on the full purchase price.
The county where you title and register the vehicle—normally your county of residence—not the county where the dealership sits.
No. Manufacturer rebates are applied after sales tax is calculated and do not reduce the taxable purchase price in Ohio. However, any discount already reflected in the negotiated vehicle price does reduce the taxable base since you're paying a lower price upfront.
An $18 certificate-of-title fee ($23 in counties that adopted the increase), plate and registration fees through the BMV, and a dealer documentary service charge, which RC 4517.261 limits to the lesser of the amount the Registrar publishes annually or 10% of the contract price. This tool includes the title fee and lets you add a doc fee.
Yes. When you title a used vehicle bought from a private seller, you pay use tax at your county's combined rate on the exact purchase price right at the clerk of courts title office.
Select your county to pre-load the calculator with local rates.