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.

Do I owe use tax on inventory items that are temporarily used in a taxable manner?

Yes. If an inventory item is temporarily taken out of inventory and used in a taxable manner, you owe use tax on the value of the temporary use. The consumer is to determine this value but it is subject to redetermination by the Tax Commissioner.