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Ohio Consumer Use Tax Amnesty Program


REMINDER: The Ohio Consumer and Business Use Tax Amnesty Program only runs until June 15, 2012.

Ohio says they are leading the way with an unprecedented amnesty period for use tax. The Ohio Use Tax Amnesty program began October 1, 2011 and continues until May 1, 2013. In an interview with Ohio Means Business, a state auditor noted that in 2009, the state approved hiring 90 more auditors, many of whom were dedicated to specifically go after use tax infraction in small to medium sized businesses. [Download Ohio Means Business video.]

What they found out in the process was that even registered companies have difficulty identifying what is or is not taxable and tracking the information properly in order to report and pay the liability. With the idea of honest businesses in mind, the state determined to move forward with a lengthy amnesty period allowing consumers and businesses to bring their use tax up-to-date with no penalties or interest.

The period of focus is for “…purchases made on or after January 1, 2009.” If businesses “…are unaware of the use tax or are behind in meeting use tax obligations,” this is the time to come forward and file.

To help businesses understand more, the state has provided a number of documents at http://www.tax.ohio.gov/divisions/sales_and_use/index_use.stm plus a FAQ section with details such as:

  • Who qualifies?
  • What are the advantages?
  • How do I request amnesty?
  • How can I calculate payments?

In addition to the business use tax amnesty, the state is offering a General Tax Amnesty for consumers and businesses beginning May 1, 2012 through June 15, 2012. The General Tax Amnesty covers liabilities for other areas such as personal income, school district income and estate.

To learn more, you can visit the Ohio Taxation website at http://www.tax.ohio.gov or call toll-free 1-800-304-3211.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Susan McLain
Avalara Author Susan McLain
Susan McLain began her career as a technical writer in technology industries such as satellite networking and medical devices. Her skills encompass technical and marketing writing, usability engineering, verification and validation testing and protocol writing, requirements development, business analysis, technical illustration/graphic design and marketing. She has owned her own business providing service to small to medium sized business and in other positions, she has been in project management, documentation and marketing. She is currently the content specialist for Avalara helping to “make sales tax less taxing.”