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 if I don't qualify for Consumer's Use Tax amnesty?

Taxpayers who do not qualify for consumer’s use tax amnesty may still qualify for ODT’s Voluntary Disclosure Program.  However, if you qualify for consumer’s use tax amnesty, you are not eligible for voluntary disclosure for consumer’s use tax. More information on voluntary disclosure can be found at the following link. voluntary disclosure