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.
Ohio Rev. Code Ann. § 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
Official source: Ohio Laws & Administrative Rules (Legislative Service Commission). Reproduced from public-domain Ohio statutes; confirm against the official source for the current text. Not legal advice.