Form Vp Use - Voluntary Payment Form
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1Instructions for
Ohio Use Tax
Completing Form VP USE
The Ohio use tax was enacted in 1936 as a companion to the
1.
Reporting period
for which your purchase records were
Ohio sales tax. All states that levy a sales tax also levy a use
reviewed (generally the previous 12 months, but could be
tax. The use tax was primarily enacted to protect Ohio busi-
for more or less time).
nesses from sales lost to out-of-state retailers. Because some
2. Indicate the name of the
county
where goods or services
out-of-state retailers are not compelled to collect sales tax,
were used.
they may have an unfair advantage over Ohio retailers when
selling to Ohio consumers. The use tax also protects the state
3.
Taxable purchases –
review your records and indicate
of Ohio from lost revenue from such sales and from improper
the amount of taxable purchases on which no sales tax
use of claims for exemption from sales tax. Ohio consumers
was paid at the time of purchase.
(businesses and individuals) who purchase taxable goods and
services without payment of Ohio sales tax to retailers owe
4.
Tax liability –
total amount of taxable purchases reported
use tax on those purchases. The use tax rate in your county
on line 3 multiplied by the use tax rate in effect in your
is equivalent to the sales tax rate.
county during the reporting period. Remember that the use
tax rate is equivalent to the prevailing sales tax rate in your
If you are not currently registered with Ohio for reporting
county.
consumer's use tax, you should review your purchase records
for the last year and determine if Ohio use tax is due. If use
5. If, on a regular basis, you are making taxable purchases
tax is due, please complete the voluntary use tax payment
upon which no tax is being charged, you should check the
form and submit it with payment of the amount due.
REQUEST CONSUMER'S USE TAX REGISTRATION box
or apply online at Ohio Business Gateway (obg.ohio.gov).
Please do not combine your payment of the VP USE form
with the payment of any other tax return or document.
Make your check payable to the Ohio Treasurer of State
and mail to the OHIO DEPARTMENT OF TAXATION, Sales
and Use Tax Division, P.O. Box 530, Columbus, OH 43216-
0530.
Please detach here – DO NOT USE PENCIL to complete this form.
VP USE
Rev. 11/05
Ohio Use Tax
Voluntary Payment Form
Name and address:
1 Reporting period
2 County
Do not file unless you are reporting taxable
purchases and paying use tax.
DOLLARS
C E N T S
This space for state use only
Make
remittance
Taxable
3
payable to:
,
,
.
purchases
Ohio Treasurer
of State
Mail To:
4
Tax liability
I declare under penalties of perjury that this form,
,
.
Ohio Dept.
including any accompanying schedules and state-
of Taxation
ments, has been examined by me, and to the best of
P.O. Box 530
Check box to request consumer's
my knowledge and belief is a true, correct and com-
5
Columbus, OH
plete report.
use tax registration.
43216-0530
This space for state use only
Signature
Date
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