Ohio – Rule on Amnesty Payment Plan Issued

SALT Report 1396 – The Ohio Department of Taxation has issued a final rule governing the no-interest payment plan provided by the consumer’s use tax amnesty program established under H.B. 153, Laws 2011.
To qualify for the payment plan, a taxpayer must meet the following conditions:
  • The taxpayer must not be registered with the department for consumer’s use tax as of June 1, 2011
  • The amount of use tax due under the amnesty program must exceed $500
  • At least one corporate officer, LLC member, general partner, or other person authorized to execute contracts on behalf of the taxpayer must agree to the terms of the payment plan, and
  • The taxpayer must agree that the period in which the commissioner may asses unpaid consumer’s use tax under the amnesty program does not expire until six months after the end of the payment plan.
Under the terms of the payment plan, the minimum monthly payment is $500 and must be made by the first business day of each month. The maximum term of the payment plan is seven years. The person agreeing to the terms of the payment plan on behalf of the taxpayer is not required to accept personal liability for the entire debt.
A series of fact sheets are available on the Department’s website to further explain use tax, and how use tax applies to certain businesses such as contracting, manufacturing, retailing and other service industries.
For Further Information: