Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

What happens if I apply for amnesty but don't qualify?

If you apply for amnesty but ODT determines that you don’t qualify because of a prior consumer’s use tax assessment or prior consumer’s use tax amnesty submission, ODT will issue an assessment for the balance of your consumer’s use tax liability, plus interest.  Any payment submitted with your application will be applied to your consumer’s use tax liability.  A payment plan is not available to consumers who do not qualify for amnesty.