Yes, then they charge you tax on ALL transactions as if you were a business.  Yes, the state of Ohio can just come down and charge a sales tax on whatever it likes.   
I am fighting them right now on a 78 Vette I sold 2 years ago.  It was a pile of junk, sold it for $4500-the say it was worth 30k, and charged me tax+interest on the difference.  Did not find out about it until got a call from the CFPB asking why there was a lien on my house.  Yes, they went all the way though the process and never notified me.  2 Months later, and I am still waiting to have it removed.    
Thanks obama