Instructions For Filing: Personal & School District Income Tax - Department Of Taxation State Of Ohio - 2014 Page 34
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602014 Ohio Forms IT 1040EZ / IT 1040 / Instructions
Unpaid Use (Sales) Tax Explanation and Instructions for
Ohio Forms IT 1040EZ and IT 1040
to the sales tax rate in your county. Every
Example: Rita lives in Tuscarawas County.
TIP: This line will be -0- if you made
state with a sales tax also has a companion
She orders a new bedspread from the Cata-
no catalog, Internet or out-of-state pur-
use tax. The use tax laws were passed to
log Linen Company based in New York. The
chases. If you do have catalog, Internet
eliminate the disadvantage to Ohio retailers
price is $125. The catalog company collects
or out-of-state purchases, many out-of-
when Ohio shoppers buy from out-of-state
no sales tax. Rita is liable for paying Ohio's
state retailers already collect use (sales)
sellers who do not collect Ohio sales tax.
use tax:
tax on your purchase. Your receipt will
show it as a sales tax amount. If the
Who Benefi ts From the Tax?
Taxable purchase: $125
retailer charges you sales tax on your
purchase, you do not have to use the
✔
Ohio + Tuscarawas County use tax rate
You and Our Schools: One-third of
= 6.75%
Ohio income tax return to pay additional
Ohio's sales and use tax supports our
use tax to Ohio.
elementary and secondary schools. The
Use tax: $125 x .0675 = $8.44
remaining two-thirds pays for state ser-
Use line 16 of Ohio form IT 1040EZ or line
vices – higher education, parks, public
Round this $8.44 use tax amount
19 of IT 1040 to report the amount of unpaid
safety, etc.
to the nearest whole dollar: $8
use (sales) tax (if any) on out-of-state pur-
✔
County Governments and Transit
Rita would enter $8 on line 16 of Ohio
chases that you made if you used, stored or
Authorities: The sales and use tax is
form IT 1040EZ or line 19 of IT 1040.
consumed in Ohio the item or service you
the largest source of fi nancing for the
purchased (for example, Internet, television/
What if I Have Already Paid Tax on My
local criminal justice system and public
radio ads, catalog purchases or purchases
transportation systems.
Out-of-State Purchase?
made directly from an out-of-state com-
pany) and for which you paid no sales tax
✔
Ohio Retailers: The use tax protects
If you previously paid to another state sales
on that purchase(s). Complete the use
Ohio jobs and helps Ohio retailers
tax on the purchase or if you have previ-
tax worksheet on page 35 to determine
by keeping prices competitive with
ously paid your Ohio use tax by fi ling Ohio
if you owe this tax.
out-of-state merchants who don't collect
form VP USE, then you do not have to report
sales tax.
Note: Any unpaid portion of the Ohio use
on line 16 of Ohio form IT 1040EZ or line
tax is subject to collection, including penalty
19 of IT 1040 any use tax on that purchase.
Can You Give Me an Example?
and interest, under Ohio Revised Code
I Owe Ohio Use Tax – How Do I Pay It?
Chapter 5747. If you previously paid your
If you buy a taxable item or service from an
Ohio use tax by fi ling Ohio form VP USE,
out-of-state retailer and pay no sales tax,
You can pay your use tax when you fi le
then you do not have to report the use tax
Ohio requires you to pay the Ohio use tax
on line 16 of Ohio form IT 1040EZ or line
your Ohio income tax return. Complete the
if you will use, store or consume the item or
19 of IT 1040.
worksheet on page 35.
service in Ohio. The use tax applies when
you buy from catalog or Internet retailers.
Ohio's Use Tax
If you do not have to fi le an Ohio income
The use tax rate is equal to the sales tax
tax return (see page 9) but you owe Ohio
rate in the Ohio county where you will use,
use tax, you must fi le Ohio form VP USE to
Ohio's use tax has been part of our tax
store or consume the item or service.
pay the tax. This form is on our Web site at
laws since 1936. The use tax rate is equal
tax.ohio.gov.
- 34 -
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