3/31/2023
Effective May 1, 2023, Ohio HB66 revises Ohio Rev. Code §§ 4517.261 and 4781.24 to remove documentation service charges from the definition of sales price when associated with the sale of a motor vehicle. Therefore, as of May 2023, documentation service charges are exempt from sales and use tax when associated with the sale of a motor vehicle.
Further Information concerning the legislation may be found here.