Use Tax

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If you were never registered or registered after June 1, 2011, here's a step-by-step guide to requesting amnesty.

 

  1. 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.
  2. To apply for Consumer's Use Tax Amnesty, you must be registered with the Ohio Business Gateway. Tutorial on OBG Registration process.
  3. If you do not have a consumer’s use tax account, complete the registration process on OBG.  Tutorial on Consumer's Use Tax Registration.
  4. 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.  Tutorial on Consumer's Use Tax Amnesty .
  5. Upload the spreadsheet at the link provided on OBG.
  6. 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).
  7. If you have requested and qualify for a payment plan, ODT will mail a payment plan agreement to you for signatures.
  8. 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 1-800-304-3211.