If you were never registered or registered
after June 1, 2011, here's a step-by-step guide to
- To calculate the consumer’s use tax due, complete
the spreadsheet listing all untaxed taxable tangible
personal property and services used, stored or consumed
in Ohio during the amnesty period beginning with
January 1, 2009 (or when you began making purchases of
taxable tangible personal property used in Ohio if
later than January 1, 2009). The spreadsheet must
include the name of the vendor, a brief description of
the item(s) and/or service(s) purchased, the taxable
amount, the invoice number and the county in which each
purchase was used.
- To apply for Consumer's Use Tax Amnesty, you must
be registered with the Ohio Business Gateway.
Tutorial on OBG Registration process.
- If you do not have a consumer’s use tax account,
complete the registration process on OBG. Tutorial on
Consumer's Use Tax Registration.
- On OBG,
electronically complete and sign the amnesty
return. Enter the total amount of consumer’s use
tax due by county as calculated in Step 1 above.
- Upload the spreadsheet at the link provided on OBG.
- Submit payment through OBG for either the full
amount of consumer’s use tax due or, if you request and
qualify for a payment plan, an initial payment equal to
your first month’s payment amount. (For further
information regarding who qualifies for a payment plan
see “Is There a Payment Plan Available?” on the Use Tax
Amnesty Web page).
- If you have requested and qualify for a payment
plan, ODT will mail a payment plan agreement to you for
- Mail the completed, signed payment plan agreement
to the address below marked “ATTENTION—USE TAX
AMNESTY.” If ODT does not receive the signed payment
plan agreement, your application will be rejected.
Please keep a signed copy for your records.
OHIO DEPARTMENT OF TAXATION
SALES AND USE TAX DIVISION
P.O. BOX 87
COLUMBUS, OH 43216
Any questions should be directed to