Instructions For Filing: Personal & School District Income Tax & Telefile - Department Of Taxation State Of Ohio - 2012 Page 32
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642012 Ohio Forms IT 1040EZ / IT 1040 / Instructions
Schedule E – Nonrefundable
Job retention credit, nonrefundable por-
Enterprise zone day care and training
tion
credits
Business Credits
Credit for selling alternative fuel
Ohio historic preservation credit, nonre-
Credit for eligible new employees in an
fundable carryforward portion
Business owners may be entitled to claim
enterprise zone
on Ohio Schedule E one or more nonrefund-
Note: You can obtain Ohio Schedule E from
Credit for certifi ed ethanol plant invest-
able business credits. These credits include
our Web site at tax.ohio.gov or by calling
ments
the following:
the forms request line at 1-800-282-1782.
Credit for purchases of grape production
Credit for contributions to candidates for
property
Ohio statewide offi ce or General Assem-
Technology investment credit
bly
Unpaid Use (Sales) Tax Explanation and Instructions for
Ohio Forms IT 1040EZ and IT 1040 and the TeleFile Worksheet
a sales tax also has a companion use tax.
log Linen Company based in New York. The
TIP: This line will be -0- if you made
The use tax laws were passed to eliminate
price is $125. The catalog company collects
no catalog, Internet or out-of-state pur-
the disadvantage to Ohio retailers when
no sales tax. Rita is liable for paying Ohio's
chases. If you do have catalog, Internet
Ohio shoppers buy from out-of-state sellers
use tax:
or out-of-state purchases, many out-of-
who do not collect Ohio sales tax.
state retailers already collect use (sales)
Taxable purchase: $125
tax on your purchase. Your receipt will
Who Benefi ts From the Tax?
show it as a sales tax amount. If the
Ohio + Tuscarawas County use tax rate
= 6.5%
retailer charges you sales tax on your
✔
You and Our Schools: One-third of
purchase, you do not have to use the
Ohio's sales and use tax supports our
Use tax: $125 x .065 = $8.13
Ohio income tax return to pay additional
elementary and secondary schools. The
use tax to Ohio.
remaining two-thirds pays for state ser-
Round this $8.13 use tax amount
vices – higher education, parks, public
to the nearest whole dollar: $8
Use line 14 of Ohio form IT 1040EZ, line 17
safety, etc.
Rita would enter $8 on line 14 of Ohio
of IT 1040 or line 6 of the TeleFile worksheet
✔
County Governments and Transit
form IT 1040EZ, line 17 of IT 1040 or line
to report the amount of unpaid use (sales)
Authorities: The sales and use tax is
6 of the TeleFile worksheet.
tax (if any) on out-of-state purchases that
the largest source of fi nancing for the
you made if you used, stored or consumed in
What if I Have Already Paid Tax on My
local criminal justice system and public
Ohio the item or service you purchased (for
transportation systems.
Out-of-State Purchase?
example, Internet, television/radio ads, cata-
log purchases or purchases made directly
✔
Ohio Retailers: The use tax protects
If you previously paid to another state sales
from an out-of-state company) and for which
Ohio jobs and helps Ohio retailers by
tax on the purchase or if you have previously
you paid no sales tax on that purchase(s).
keeping prices competitive with out-of-
paid your Ohio use tax by fi ling Ohio form
Complete the use tax worksheet on page
state merchants who don't collect sales
VP USE, then you do not have to report on
33 to determine if you owe this tax.
tax.
line 14 of Ohio form IT 1040EZ, line 17 of
Note: If you report your Ohio use tax on your
IT 1040 or line 6 of the TeleFile worksheet
Can You Give Me an Example?
income tax return, any unpaid portion of the
any use tax on that purchase.
total tax is subject to collection, including
If you buy a taxable item or service from an
I Owe Ohio Use Tax – How Do I Pay It?
penalty and interest, under Ohio Revised
out-of-state retailer and pay no sales tax,
Code Chapter 5747. If you previously paid
Ohio requires you to pay the Ohio use tax
your Ohio use tax by fi ling Ohio form VP
You can pay your use tax when you fi le
if you will use, store or consume the item or
your Ohio income tax return. Complete the
USE, then you do not have to report the use
service in Ohio. The use tax applies when
worksheet on page 33.
tax on line 14 of Ohio form IT 1040EZ, line 17
you buy from catalog or Internet retailers.
of IT 1040 or line 6 of the TeleFile worksheet.
The use tax rate is equal to the sales tax rate
If you do not have to fi le an Ohio income
in the Ohio county where you will use, store
Ohio's Use Tax
tax return (see page 10) but you owe Ohio
or consume the item or service.
use tax, you must fi le Ohio form VP USE to
pay the tax. This form is on our Web site at
Ohio's use tax has been part of our tax laws
Example: Rita lives in Tuscarawas County.
tax.ohio.gov.
since 1936. The use tax rate is equal to the
She orders a new bedspread from the Cata-
sales tax rate in your county. Every state with
- 32 -
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