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Instructions for
Ohio Use Tax Completing the Ohio VP Use Form
The Ohio use tax was enacted in 1936 as a companion to a. Enter your sales tax account number (if you have one)
the Ohio sales tax. All states that levy a sales tax also levy a and your FEIN or Social Security number.
use tax. The use tax was primarily enacted to protect Ohio
businesses from sales lost to out-of-state retailers. Because b. Reporting period for which your purchase records were
some out-of-state retailers are not compelled to collect sales reviewed (generally the previous 12 months, but could be
tax, they may have an unfair advantage over Ohio retailers for more or less time).
when selling to Ohio consumers. The use tax also protects c. Enter the two-digit county code from the list on page 2
the state of Ohio from lost revenue from such sales and from to indicate where goods or services were used.
improper use of claims for exemption from sales tax. Ohio
consumers (businesses and individuals) who purchase tax- Box 1. Taxable purchases – The total amount of taxable
able goods and services without payment of Ohio sales tax purchases on which no sales tax was paid at the time of
to retailers owe use tax on those purchases. The use tax rate purchase.
in your county is equivalent to the sales tax rate.
Box 2. Tax liability – The total amount of taxable purchases
If you are not currently registered with Ohio for reporting con- reported on line 1 multiplied by the use tax rate in effect in
sumer’s use tax, you should review your purchase records your county during the reporting period. Remember that the
for the last year and determine if Ohio use tax is due. If use use tax rate is equivalent to the prevailing sales tax rate in
tax is due, please complete the use tax voluntary payment your county.
form and submit it with payment of the amount due.
Box 3. If, on a regular basis, you are making taxable pur-
Make your check payable to the Ohio Treasurer of State and chases upon which no tax is being charged, you should check
mail both the form and payment to the Ohio Department of the box and a consumer’s use tax registration form will be
Taxation, Sales and Use Tax Division, P.O. Box 530, Colum- sent to you, or you may apply for a consumer’s use tax ac-
bus, OH 43216-0530. count online at the Ohio Business Gateway (obg.ohio.gov).
Please do not combine your payment of the VP USE form
with the payment of any other return.
Please detach here – DO NOT USE PENCIL to complete this form.
VP Use
Rev. 12/09
Ohio Use Tax Voluntary Payment Form
Sales tax account no. FEIN
Reporting period M M D D Y Y to M M D D YY SSN County code
Name
Address
City, state, ZIP
Do not fi le unless you are reporting taxable purchases and paying use tax.
This space for state use only Make remittance Taxable
payable to: 1 , , .
Ohio Treasurer purchases
of State
Mail To: Ohio
I declare under penalties of perjury that this form, includ- Dept. ¨ 2 Tax liability , .
of Taxation,
ing any accompanying schedules and statements, has
been examined by me, and to the best of my knowledge P.O. Box 530, Check box to request consumer’s use
and belief is a true, correct and complete report. Columbus, OH 3 tax registration.
43216-0530. §
Signature Date
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