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 are the advantages of amnesty?

The Tax Commissioner will waive all use tax liability that has not been assessed for any periods prior to January 1, 2009.  Consumer’s use tax paid under amnesty is not subject to interest or civil or criminal penalties.  However, if you are registered for Ohio use tax as of or prior to June 1, 2011, you will be required to pay interest on any under-reported or unreported consumer’s use tax.