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use tax

Use tax is a tax imposed by state taxing authorities on the purchase of goods outside the taxpayer’s state of residence when sales tax is not collected on the transaction. Use taxes are generally designed to discourage the purchase of goods that are not subject to sales tax.

In Ohio, use tax is a complementary tax to the state sales tax. It is imposed on the storage, use, or consumption of tangible personal property or certain services when Ohio sales tax has not been paid. This typically applies to items purchased from out-of-state vendors, through mail order, or over the internet where the seller does not collect Ohio sales tax. The use tax rate is the same as the sales tax rate in effect for the county where the property is used or where the service is received. For individuals, the use tax is often reported and paid annually when filing state income tax returns, while businesses may need to register with the Ohio Department of Taxation and file use tax returns on a more frequent basis, depending on their tax liability.

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Taxes

use tax

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Taxes

use tax

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