Ohio – Electronic Filing and Payment of Consumer’s Use Tax

SALT Report 1768 – The Ohio Tax Commissioner revised its rule regarding the mandate to electronically file and pay consumer’s use tax returns.  The rule reflects those currently in place for e-filing and paying the vendor’s sales tax and seller’s use tax returns.

The filing requirements are as follows:

  • Subsection (A) requires filing your consumer’s use tax return via the Ohio Business Gateway, TeleFile, or other method designated by the Tax Commissioner
  • Subsection (B) requires returns to be filed on the same schedule as paper returns, and
  • Subsection (C) requires payments to be made electronically or in another manner approved by the Tax Commissioner

For Further Information:

Ohio Department of Taxation – Consumer’s Use Tax