Ohio Code § 4503.37

§ 4503.37.

(A) A certificate of reciprocity issued under this section shall exempt the owner and

the driver of every motor vehicle which is duly registered in the state, district,

country, or sovereignty other than this state, to which the certificate is granted,

from the laws of this state pertaining to registration and licensing and the penal

statutes relating thereto, provided such owner or driver has complied with the law

in regard to motor vehicles in the state, district, country, or sovereignty in which

the motor vehicle is registered and complies with such law while operating and driving

such motor vehicle upon the public roads of this state.  Such certificate shall not, however, exempt such an owner from the requirements

of sections 5728.01 to 5728.14 and 5728.99 of the Revised Code , from the provisions of section 2921.13 of the Revised Code in relation to the filing of a return, application, or permit under section 5728.02 , 5728.03 , or 5728.08 of the Revised Code , or from the payment of any other taxes which may be imposed on Ohio-owned motor

vehicles. (B) The registrar of motor vehicles shall issue a certificate of reciprocity to each

state, district, country, or sovereignty other than this state: (1) Which state, district, country, or sovereignty grants to the owners and drivers of

Ohio-registered motor vehicles the same exemptions granted by a certificate of reciprocity

to owners and drivers of motor vehicles not registered in Ohio; (2) And in which state, district, country, or sovereignty, except for nominal charges

for registration for identification purposes, all highway taxes, including use taxes,

motor vehicle fuel taxes, flat fees, and public utility taxes, are levied impartially

on all motor vehicles regardless of where the motor vehicles have been registered. (C) The registrar of motor vehicles shall not issue a reciprocity certificate, and shall

cancel any such certificate previously issued, if the state, district, country, or

sovereignty concerned does not comply with divisions (B)(1) and (2) of this section,

or charges registration flat fees of owners of Ohio-registered motor vehicles which

fees are in no way governed by motor vehicle fuel consumption, or miles traveled,

in that state, district, country, or sovereignty. (D) Taxes and assessments levied impartially and collected directly on a per mile basis,

or per gallon of motor vehicle fuel basis, shall not be construed to disqualify the

state, district, country, or sovereignty levying the same from receiving a certificate

of reciprocity;  however, if a tax or assessment is imposed on vehicles registered

in the state, district, country, or sovereignty levying the tax, or assessment, or

not on similar vehicles registered in other jurisdictions, the registrar may refuse

to grant a certificate of reciprocity, and if such a certificate has been previously

granted, may cancel the certificate. (E) The owner or operator of a motor vehicle duly registered under the international

registration plan in this state or in any other jurisdiction for which this state

has received an apportioned registration tax or fee, or which is otherwise operating

in accordance with the provisions of the international registration plan, is not required

by this section to obtain a certificate of registration under section 4503.10 of the Revised Code .