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September 26, 2011

Ohio Use Tax Amnesty and Other Voluntary Disclosure Options

The Ohio Department of Taxation (“ODT”) has issued an Information Release providing guidance on the consumer's use tax amnesty program that runs from October 1, 2011 through May 1, 2013. The Tax Commissioner will waive all unassessed use tax liability due for any periods prior to January 1, 2009, and consumer's use tax paid under the amnesty is not subject to interest, or civil or criminal penalties. But, taxpayers who are registered for Ohio use tax as of June 1, 2011, are required to pay interest on any under-reported or unreported consumer's use tax.

Taxpayers should include consumer's use tax due on purchases made on or after January 1, 2009 on their amnesty applications. Taxpayers must make a nonrefundable payment of all consumer's use tax due on purchases made on or after January 1, 2009, through the last day of the month preceding the month in which amnesty is requested and will be required to register for consumer's use tax. A no-interest payment plan is available to businesses that were not registered for consumer's use tax as of June 1, 2011. The amount of consumer's use tax due under the amnesty must exceed $1,000, and the payment period cannot exceed seven years.

Taxpayers who have been issued an assessment for consumer's use tax due for any period are not eligible for amnesty, although they may still qualify for the Department's Voluntary Disclosure Program. See Ohio Tax Information Release No. ST 2011-01, 9/01/2011 attached below and also the proposed rule for making the payment under the Use Tax Amnesty.

Also, for a more detailed discussion of this and other amnesty programs, see below.

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September 26, 2011

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