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.

As a nonresident business, do I owe use tax on items of tangible personal property when the items are brought into Ohio and temporarily used within Ohio?

Yes. Nonresident businesses owe Ohio use tax on the value of the temporary use in Ohio of an item of tangible personal property originally purchased and used outside of Ohio as long as the use in Ohio is a taxable use. The consumer is to determine the value of that temporary use but it is subject to redetermination by the Tax Commissioner.