Update to Consumer Use Tax Amnesty Program Payment Plan

As originally proposed, the Ohio Department of Taxation’s administrative rule (O.A.C. § 5703-9-60) required taxpayers wishing to take advantage of the payment plan under the Ohio use tax amnesty program to make $1,000 minimum monthly payments and obtain two personal guarantors, or a surety bond, to secure the amount owed under the payment plan. However, in January, the Department proposed a new, more taxpayer friendly version of this rule reducing the minimum monthly payment to $500 and no longer requiring any personal guarantors. (Click here for the most current version). This updated rule is expected to become effective shortly.

We routinely work with our clients to minimize delinquent state tax liabilities by self-reporting through amnesty and voluntary disclosure programs. Please contact us if you need help in determining whether Ohio’s use tax or general amnesty program may be beneficial to you or your business.