Frequently Asked Questions

Frequently Asked Questions Tool

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.


             FAQs
              Self Help Videos                    Info Releases          Interest Cal        Tax Alerts            Tax Rate Finder
              FAQs 
       Self Help eLibrary
       Information Releases
 Interest Calculator
      Tax Alerts
        The Finder