As a nonresident business, do I owe use tax on items of tangible personal property when the items are brought into Ohio and temporarily used within Ohio?
Yes. Nonresident businesses owe Ohio use tax on the value of the temporary use in Ohio of an item of tangible personal property originally purchased and used outside of Ohio as long as the use in Ohio is a taxable use. The consumer is to determine the value of that temporary use but it is subject to redetermination by the Tax Commissioner.
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