Ohio – Draft Rule for Electronic Filing of Consumer’s Use Tax

SALT Report 1882 – The Ohio Tax Commissioner issued a draft sales and use tax rule that would implement an electronic filing requirement for consumer’s use tax. The rule follows the electronic filing and payment requirements currently in place for vendors and out-of-state sellers.  Once enacted, the following filing rules would be imposed on consumers:

  • Every person required to file a return shall file the return electronically using the Ohio business gateway, the Ohio telefile system, or any other electronic means prescribed by the commissioner
  • The electronic returns required by this rule shall be filed on the same schedule as paper returns, and
  • Payment of the tax shown due on the return shall be made electronically or in another manner approved by the commissioner

For Further Information:

Ohio Department of Taxation – Draft Rule 5703-9-61