Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

What Consumer's Use Tax periods should be included in my amnesty application?

Consumer’s use tax due on purchases made on or after January 1, 2009 should be included in your amnesty application.  However, if you have been issued an assessment for consumer’s use tax due for any period, you are not eligible for amnesty.  You can apply for consumer’s use tax amnesty only once during the program.