• September 17, 2011

Ohio – Use Tax Amnesty Limits Statute of Limitations

Generous new amnesty program prohibits the state from assessing use tax against a consumer prior to January 1, 2008.

The state of Ohio has imposed a use tax amnesty that will begin October 1, 2011 and extend through May 1, 2013. The amnesty provides an opportunity for a consumer to pay delinquent use tax owed on or after January 1, 2009. Any consumer who takes advantage of this amnesty will have forgiveness for any use tax owed prior to January 1, 2009, including any applicable penalties and interest. The commissioner will not waive any interest or penalties due on use tax paid as allowed under the amnesty program by a consumer that registered with the commissioner for the use tax on or before June 1, 2011.

For consumers who fail to participate in the amnesty, the commissioner may make a use tax assessment for all outstanding use tax due on or after January 1, 2008. This assessment will include all applicable penalties and interest. No assessment may be made against a consumer for use taxes due before January 1, 2008.

In addition, no use tax assessment may be made against any person after the expiration of seven years from the date the return or report was due, provided the period may be extended due to any lawful stay to the assessment.

If you would like additional information on this topic or have any questions, please contact the taxdesk@thesaltgroup.com