Ohio has started a use tax amnesty program that provides an excellent opportunity for taxpayers to satisfy their past consumer’s use tax liability. The amnesty program begins October 1, 2011 and ends May 1, 2013. This program replaces an earlier program for use tax amnesty.
Consumers use tax due on purchases made on or after January 1, 2009 should be included in the amnesty application. If an assessment has already been issued for any period, you are not eligible for the amnesty.
The advantages of applying for amnesty is that the Tax Commissioner will waive all unassessed use tax liability for any periods prior to January 1, 2009. The use tax paid under amnesty will not be subject to interest or civil or criminal penalties.
You will be required to pay all use tax due made on purchases on or after January 1, 2009. You will also be required to register for use tax and may be required to file returns on an ongoing basis. Payment plans are available for amounts due that exceed $1,000.
An information release explaining the amnesty in detail and the steps to request amnesty is located at http://www.tax.ohio.gov/divisions/communications/information_releases/sales/st2001101.stm
General information,tutorials, and frequently asked questions can be found at http://tax.ohio.gov/divisions/sales_and_use/index_use.stm.
Levin Swedler and Company – Certified Public Accountants can help decide if you have purchases subject to use tax and help you through the amnesty process.
Written by: Kim Orians, CPA