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Home » US Law » 2022 Ohio Revised Code » Title 57 | Taxation » Chapter 5747 | Income Tax » Section 5747.083 | Report or Payment of Use Tax on Personal Income Tax Return.

Effective: June 21, 2002

Latest Legislation: Senate Bill 143 – 124th General Assembly

The tax commissioner may not require the taxpayer, as a part of the taxpayer’s personal income tax return, to report or pay use tax for any purchase made during the tax year on which the taxpayer has paid any sales tax to this state or any other state at the time of the purchase.