Do businesses need to be concerned with use tax?
A business is no different than any other Ohio consumer when it comes to possible use tax liability. For example, if a business buys a taxable item from out-of-state, such as office equipment or supplies, the business owes use tax. The tax must be paid to the seller, if charged, or directly to the State of Ohio on a voluntary payment form (VP USE) is available on our Web site at Tax Forms.
A business is no different than any other Ohio consumer when it comes to possible use tax liability. For example, if a business buys a taxable item from out-of-state, such as office equipment or supplies, the business owes use tax. The tax must be paid to the seller, if charged, or directly to the State of Ohio as outlined above.
