Taxpayers who have been taking advantage of the Ohio Consumer’s Use Tax Amnesty Program should be aware that the program will end on Wednesday, May 1, 2013.

Consumer’s use tax must be paid on all taxable purchases of tangible personal property (e.g. computer equipment, office supplies, furniture, etc.) or services (e.g. installation, repair employment services, etc.) used, stored or otherwise consumed in Ohio unless Ohio sales tax has been paid to a vendor or the tax has been properly paid to another state. The intent of the Tax Amnesty Program was to help Ohio businesses unaware of the use tax or behind on paying their use tax obligations to pay their past use tax liability without incurring additional penalties or interest.

Companies that are behind on their use tax obligations and have not received an assessment notice may qualify for amnesty; to be considered, the Tax Amnesty Program application must be postmarked by May 1, 2013.