As of May 1, 2023, the Document Service Fee in Ohio is not taxable. House Bill 66 of Ohio’s 134th General Assembly specifically exempts the document service fee from sales and use tax. Prior to this change, the fee was taxable.
The document service fee (aka "doc fee") is a fee dealers in Ohio are permitted to charge pursuant to R.C. 4517.261 and R.C. 1317.07. The fee is used to offset the dealer's cost of compliance with a barrage of federal and state legislation. Prior to 5/1/23 the doc fee was taxable in Ohio.
The doc fee is capped at $250 or 10% of the sale price of the motor vehicle.