FAQs - Sales & Use Tax: General Information

Do businesses need to be concerned with use tax?

A business is no different than any other Ohio consumer when it comes to possible use tax liability. For example, if a business buys a taxable item from out-of-state, such as office equipment or supplies, the business owes use tax. The tax must be paid to the seller, if charged, or directly to the State of Ohio on a voluntary payment form (VP USE) is available on our Web site at Tax Forms.