Report the amount of unpaid use (sales) tax due for the tax year. You owe Ohio use tax if both of the following are true:
● You made purchases where sales tax was not collected; AND
● The purchases were not qualifying purchases made during Ohio's sales tax holiday.
Use tax eliminates the disadvantage to Ohio retailers when Ohio shoppers buy from out-of-state sellers who do not collect sales tax. Use tax is most commonly due on out-of-state purchases such as those made from the internet, television, or catalogs.
Use the worksheet on page 31of the state instruction to calculate your use tax (OLT software will calculate based on your entries). For more information, see the "Sales and Use Tax" topics at tax.ohio. gov/FAQ. See also R.C. 5747.083.