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Ohio Use Tax Amnesty Program Ends May 1, 2013


 Interested in the Ohio Use Tax Amnesty Program? You're Almost Out of Time.

Ohio's first ever use tax amnesty program, which began October 1, 2011, will end May 1, 2013.

As explained by the Ohio Department of Taxation (ODT), "[c]onsumer's use tax must be paid on all taxable purchases of tangible personal property or services used, stored or otherwise consumed in Ohio unless Ohio sales tax has been paid to a vendor or the tax has been properly paid to another state." (Emphasis mine). 

Advantages of Amnesty

  • All unassessed use tax liability due for any periods prior to January 1, 2009, are waived; and
  • Consumer's use tax paid under amnesty is not subject to interest or civil or criminal penalties.

However, the ODT reminds that "if you are registered for Ohio use tax as of or prior to June 1, 2011, you will be required to pay interest on under-reported and unreported consumer's use tax."

The amnesty program allows "consumers and businesses to bring their use tax up-to-date with no penalties or interest."

Applications for amnesty postmarked May 1, 2013, or earlier will be considered. Visit the ODT website for additional information on the Consumer's Use Tax Amnesty Program.

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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.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.