Ohio Use Tax

Article ID: 33485  

Ohio Use Tax


Generally, this line will be -0- if you made no catalog, Internet or out-of-state purchases. If you do have catalog, Internet or out-of-state purchases, many out-of-state retailers already collect sales/use tax on your purchase. Your receipt will show it as a sales tax amount. If the retailer charges you sales tax on your purchase, you do not have to use the Ohio income tax return to pay additional use tax to Ohio. Use line 16 on Ohio form IT 1040EZ or line 19 on Ohio form IT 1040 to pay your Ohio sales/use tax for those purchases on which you did not pay any state sales tax to the out-of-state retailer at the time you made your purchase.

Use line 16 on Ohio form IT 1040EZ or line 19 on Ohio form IT 1040 to report the amount of unpaid sales/use tax (if any) on out-of-state purchases that you made if you used, stored or consumed in Ohio the item or service you purchased (for example, Internet, television/ radio ads, catalog purchases or purchases made directly from an out-of-state company) and for which you paid no sales tax on that purchase(s).

Note: Any unpaid portion of the Ohio use tax is subject to collection, including penalty and interest, under Ohio Revised Code Chapter 5747. If you previously paid your Ohio use tax by fi ling Ohio form VP USE, then you do not have to report the use tax on line 16 of Ohio form IT 1040EZ, line 19 of IT 1040 or line 7 of the TeleFile worksheet.

Ohio's use tax has been part of our tax laws since 1936. The use tax rate is equal to the sales tax rate in your county. Every state with a sales tax also has a companion use tax. The use tax laws were passed to eliminate the disadvantage to Ohio retailers when Ohio shoppers buy from out-of-state sellers who do not collect Ohio sales tax.

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Views: 1252 Created on: Jun 15, 2013