Instructions For Form St Wc Nr - Sales Of Watercraft And/or Outboard Motors To Nonresidents Of Ohio

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hio
ST WC NR
Department of
Instructions
Taxation
Rev. 4/10
Sales of Watercraft and/or Outboard Motors to Nonresidents of Ohio
Purchaser's Last Name – Enter the purchaser's last
The Ohio sales tax applies to sales of watercraft and outboard
name exactly as it appears on the nonresident affi davit
motors (either titled or documented) to nonresidents of the
that you must attach to and submit with the return.
state of Ohio provided the nonresident's state imposes a
sales, use, excise or similar tax on the sale. The rate of
Purchaser's State of Residence – Enter the nonres-
tax to apply to the sale price is the lower of the rate at the
ident's state of residence.
dealer's location in Ohio or the rate in the jurisdiction in the
resident state where the customer will title, register or use
Ohio County of Sale – Enter the county of the watercraft
the watercraft or motor. If there is no sales tax imposed or
dealer.
credit for taxes paid in Ohio is not granted by the resident
Ohio Tax Base Amount from Affi davit – Enter Ohio's
state, then no tax should be collected by the Ohio boat
tax base from the affi davit.
dealer. See Ohio Revised Code section 5739.027 for more
information.
Tax Collected – Enter the lower of the Ohio tax or the
The Nonresident Watercraft and/or Outboard Motor Sales
tax due in the other state. These should be listed on the
Tax Return (Ohio form ST WC NR) is to be used by Ohio
affi davit.
watercraft dealers to report sales of watercraft and titled
Total Tax Collected – Total the tax collected column and
outboard motors to residents of other states. Sales to
carry forward to line 1 on page 1 of the return.
nonresidents are not to be reported on the regular vendor's
license return, Ohio form UST 1. Follow these instructions for
Step 3: Complete page 1 of the Nonresident Watercraft
reporting the sales and use tax on sales to nonresidents.
and/or Outboard Motor Sales Tax Return.
Step 1: For every sale of a titled watercraft or outboard
Line 1: Total tax collected – This amount should be
motor to a resident of another state, the purchaser must
carried forward from the Total Tax Collected line on page
complete Ohio form ST WC AFF, Watercraft and Outboard
2.
Motor Affi davit Regarding Sales to a Nonresident. This form
determines the amount of tax due for the sale. The Ohio tax
Line 2: Discount – If the return is received by the
base is the price of the watercraft or outboard motor, less
Department of Taxation by the due date, enter .75%
the amount allowed for a trade-in of a like item if the dealer
(.0075) of the tax on line 1.
is licensed with the Ohio Department of Natural Resources.
Line 3: Additional charge – If the return will not be
The Ohio tax amount is the Ohio tax base multiplied by the
received by the due date, enter an additional charge of
tax rate in effect in the county of the watercraft dealer. The
$10 for fi ling late.
tax due in the nonresident's state must also be disclosed.
The lesser of these two amounts will be reported on the
Line 4: Net amount due – Enter the amount from line
Nonresident Watercraft and/or Outboard Motor Sales Tax
1 minus line 2 or line 1 plus line 3. Complete the return
Return. As a guide to determine other states' rates and if
with your signature, the date, a telephone number and an
they grant a credit for taxes paid in Ohio, see the Sales
e-mail address.
Tax Watercraft Survey* under the sales tax section of the
Department of Taxation's Web site at tax.ohio.gov.
Step 4: Mail the return to the Ohio Department of Taxation,
P.O. Box 530, Columbus, OH 43216-0530. If tax is due,
Step 2: Complete page 2 of the Nonresident Watercraft
make your check payable to Ohio Treasurer of State.
and/or Outboard Motor Sales Tax Return for every sale to a
*Use only as a guide. Rates in other states and local jurisdictions are
nonresident, whether tax is due to Ohio or not.
subject to change.

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