Ohio Sales Tax Amnesty Program

Last Updated on December 1, 2017

Ohio sales tax amnesty program will begin on January 1, 2018 and run through February 15, 2018.  For taxpayers with delinquent Ohio taxes who voluntarily come forward during this short amnesty period and pay the full amount of all taxes and one-half of the interest due, the state will waive all penalties and one-half of all interest otherwise due (and will not pursue any potential civil or criminal action).  Unreported or underreported Ohio taxes which were due and payable as of May 1, 2017 are eligible for this program. Both personal and business taxes are eligible. Eligible personal taxes include Ohio’s personal income tax and school district income tax. Eligible business taxes include Ohio’s commercial activity tax, state and local sales and use tax, financial institutions tax, and excise taxes for alcohol, tobacco and cigarettes.  This program only applies to taxpayers who voluntarily disclose and pay their delinquent Ohio taxes during the amnesty period. Taxpayers who have received a notice of assessment or are under audit/have been audited are not eligible for abatement under this program.

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