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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