Ohio Governor John R. Kasich signed H.B. 153 into law on June 30, 2011, enacting legislation to introduce a consumer use tax amnesty program that will run from October 1, 2011 through May 1, 2013.
During the program, if a consumer registers and pays the full amount of outstanding use tax liability incurred on or after January 1, 2009, the Commissioner will waive or abate all delinquent use tax owed by the consumer prior to January 1, 2009.
Consumers who do not participate in the use tax amnesty program may be audited and assessed for all delinquent use tax due on or after January 1, 2008, plus all applicable penalties and interest.
The Tax Commissioner will not waive any interest or penalties due on use tax paid as allowed under the amnesty program by a consumer who registered with the Commissioner for the use tax on or before June 1, 2011.
The statutory policy on assessing prior periods was amended to decouple use tax from the other Ohio tax types. Unlike the ten-year look-back for other taxes, the new policy for use tax is to only assess persons prior to the expiration of seven years from the date the return was due (unless extended due to any lawful stay).
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This advice is not intended or written to be used for, and it cannot be used for, the purpose of avoiding any federal tax penalties that may be imposed, or for promoting, marketing or recommending to another person any tax-related matter.