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.

How is the use tax paid?

Many out-of-state sellers are registered with the State of Ohio for the collection and remittance of the use tax. However, if the proper amount of sales or use tax is not collected at the time of purchase, the amount of tax due can be paid directly by the consumer to the State of Ohio. A consumer who makes regular purchases upon which the proper amount of sales or use tax is not collected by the seller should apply for a consumer's use tax account with the Department of Taxation and begin filing use tax returns. If the purchases are isolated, the consumer should make a voluntary payment of the tax by sending a payment of the amount due to the Ohio Department of Taxation along with a description of the purchases made and the date of purchase. Use tax on purchases can also be paid on the Ohio income tax return. A voluntary payment form (VP USE) is available on our Web site at Tax Forms.