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2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5747 | Income Tax
Section 5747.083 | Report or Payment of Use Tax on Personal Income Tax Return.
Universal Citation: Ohio Rev Code § 5747.083 (2020)
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.
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