Ohio’s New Use Tax Amnesty Program

Guidelines for Businesses

The new Ohio use tax amnesty program was passed in early July 2011 as part of the new Ohio budget. It is scheduled to start October 1st and end May 2013, which will give businesses more than a year to pay the use taxes if they haven't already been paid. The use tax is required to 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..

This new law is intended to replace the voluntary disclosure agreement program (VDA) and will eliminate several years of unpaid use tax liabilities for over 300,000 businesses in Ohio. Taxpayers who were not registered for Ohio's use tax prior to June 1, 2011 and who participate in the amnesty program will benefit by having all penalties and interest waived. This new program gives Ohio businesses a unique chance to save thousands of dollars in use tax, interest and penalties. ”

To learn more about the new use tax amnesty program or identify how it may be able to benefit your business, please visit Ohio Department of Taxation