The state of Ohio has begun collecting use tax up-front on all motor vehicle leases. The law will go into effect on Feb. 2, 2002, and applies to leased units with a payload capacity of up to 2,000 lbs. Taxes on leases obtained before Feb. 1, 2002, are subject to the collection policies of the old law. The vehicle lease date does not apply to the master lease but to the individual units. Affected units will be taxed up-front, based on the total lease payments over the term of the lease. The term of lease for most open-end leases is 12 months; month-to-month extensions will be taxed on the monthly rentals. Taxes are collected by the dealer at the time of the lease.