Use Tax

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CONSUMER’S USE TAX AMNESTY PROGRAM

The consumer’s use tax amnesty provisions of H.B. 153 (see uncodified section 757.42) provide an excellent opportunity for taxpayers to satisfy their past consumer’s use tax liability.  The amnesty program begins October 1, 2011 and ends May 1, 2013. 

Step-by-step-instructions on how to request amnesty are provided below In the Frequently Asked Questions.  Also, included below are Tutorials that provide assistance in registering for an OBG account, establishing a Consumer's Use Tax account, completing a return and setting up a payment plan.

"Consumer's Use Tax Amnesty" filing services are now available through the Ohio Business Gateway (OBG).

Use Tax Program Overview

UTEP ToolsUse Tax Tools

The amnesty liability calculation spreadsheets below will help a taxpayer calculate the amount of consumer's use tax that is due for the amnesty period.

  • ST-CLC Amnesty (Comprehensive Liability Calculation) - This spreadsheet should be used to calculate the amount of use tax and interest you owe for your amnesty period. This spreadsheet should be used if you will be reviewing your fixed asset and expense purchases on a comprehensive basis. If sampling your expense purchases would be more efficient, please use the ST-BLC Amnesty spreadsheet below.
  • ST-BLC Amnesty (Block Liability Calculation) - This spreadsheet should be used to calculate the amount of use tax and interest you owe for your amnesty period. This spreadsheet should be used if you will be reviewing your fixed asset purchases on a comprehensive basis and block-sampling your expense purchases. If comprehensively reviewing your expense purchases would be more efficient, please use the ST-CLC Amnesty spreadsheet above.
Program Contacts

Write to us at:

OHIO DEPARTMENT OF TAXATION
SALES AND USE TAX DIVISION
P.O. BOX 87
COLUMBUS, OH 43216

Call us at:

1-800-304-3211

In the News

Audit Division spokesman discusses Use Tax Amnesty on ONN-TV’s Ohio Means Business program.

OBG Tutorials

Use Tax Publications

A series of fact sheets has been developed to further explain the use tax generally, and how use tax commonly applies in certain businesses including construction contracting, manufacturing, retailing and various service-related enterprises. Please select from one of the links below to see the fact sheet most pertinent to your interests.