FAQs - Amnesty

Am I required to pay tax for past periods?

Yes.  You must make a nonrefundable payment of all consumer’s use tax due on purchases made on or after January 1, 2009 through the last day of the month preceding the month in which you request amnesty.  You will also be required to register for consumer’s use tax and may be required to file returns on an ongoing basis. Even if you are not required to file use tax returns on a regular basis, you still must report and pay consumer’s use tax on your annual personal income tax return (e.g., Schedule C filers), Form IT1040, or via a Use Tax Voluntary Payment Form VP-Use.  Both forms are available on ODT’s Web site.

  

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