Raffle or Contest Winner The winner of a raffle or contest does not owe Ohio sales or use tax, as he/she has not paid a “price” for the item received. The sponsor of the raffle or contest, however, may be subject to Ohio sales or use tax. We request that the Clerk of Courts provide the Department of Taxation with a copy of the MSO/title that has been assigned to the winner of the raffle or contest and a copy of the title that is issued in the name of the winner. The department will then determine if Ohio tax is due from the sponsor or contributor. ($0.00 price). Ohio Lottery Winner It is our understanding that the winner of a motor vehicle, all-purpose vehicle, off-highway motorcycle, watercraft or outboard motor (or any other item of tangible personal property) through one of the lottery games must take possession of the item won. The Ohio Lottery Commission will purchase the item in the name of the lottery winner and taxes will be paid on the purchase price. If the item is required t
Raffle or Contest Winner The winner of a raffle or contest does not owe Ohio sales or use tax, as he/she has not paid a “price” for the item received. The sponsor of the raffle or contest, however, may be subject to Ohio sales or use tax. We request that the local Clerk of Courts provide the Department of Taxation with a copy of the MSO/title that has been assigned to the winner of the raffle or contest and a copy of the title that is issued in the name of the winner. The department will then determine if Ohio tax is due from the sponsor or contributor. ($0.00 price). Ohio Lottery Winner It is our understanding that the winner of a motor vehicle, all-purpose vehicle, off-highway motorcycle, watercraft or outboard motor (or any other item of tangible personal property) through one of the lottery games must take possession of the item won. The Ohio Lottery Commission will purchase the item in the name of the lottery winner and taxes will be paid on the purchase price. If the item is requ