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Ohios "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 shoppers buy from out-of-state sellers who do not collect sales tax.
Report the amount of unpaid sales/use tax (if any) on out-of-state or out-of country purchases that you may have made (e.g., Internet, television/radio ads, catalog purchases or purchases made directly from an out-of-state company) and paid no sales tax on that purchase(s). For most taxpayers, this line will be -0-. Many out-of-state retailers already collect sales/use tax on your purchase. Your receipt will show it as a sales tax amount. When the retailer charges you sales tax on your purchase, you do not have to pay additional use tax to Ohio. This should only be used to pay your sales/use tax for those purchases on which you did not pay tax to the out-of state retailer at the time you made your purchase.
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