The purpose of Ohio’s use tax is to eliminate the disadvantage to Ohio retailers when Ohio shoppers buy from out-ofstate sellers who do not collect Ohio sales tax. The use tax benefits Ohio public schools, higher education, parks, and is the largest source of funding for the local criminal justice and public transportation systems.
You owe Ohio use tax if all of the following are true:
--You made out-of-state purchases during the tax year;
--You did not pay any state sales tax on one or more of the purchases; AND
--The purchases were not qualifying purchases made during Ohio’s sales tax holiday
Out of state purchases could include those made over the internet, or from catalogs and television.
Use the worksheet below to calculate your use tax liability. For more information on Ohio’s sales and use tax, see the Frequently Asked Questions at tax.ohio.gov.