Ohio – Use Tax Electronic Filing Rule Adopted

1/29/2013

SALT Report 2089 – The Ohio Department of Taxation has adopted a rule that requires taxpayers to electronically file and pay their consumer’s use tax.  Effective February 1, 2013 taxpayers must file their return and pay any use tax due using the Ohio business gateway, the Ohio telefile system, or an electronic method approved by the Commissioner. However, consumers with an annual liability of less than $1,000 may report and file their consumer’s use tax on their income tax return.

The new rule is intended to increase efficiency and reduce the costs associated with consumer’s use tax collections.

For Further Information

Ohio Department of Taxation – OAC 5703-9-61