News and Insights

Ohio Amnesty Ends June 15, 2012

Tax Development May 22, 2012

June 15, 2012 is the last day taxpayers can take advantage of Ohio’s Tax Amnesty Program (“Program”). The Program allows taxpayers to obtain penalty and partial interest waivers on payments of unreported or underreported taxes that were due and payable as of May 1, 2011. The Program is available for sales and use tax, corporate franchise tax, commercial activities tax (CAT), and motor fuels taxes.

In addition, Ohio also offers a consumer amnesty program for unpaid consumer use tax. This amnesty will end on May 1, 2013. The Ohio Department of Revenue (“Department”) will waive penalties and interest on use tax paid in full for periods beginning on or after January 1, 2009. In addition, the Department will waive any consumer use tax and associated penalties and interest owed by participating taxpayers for periods prior to January 1, 2009.

Information is available on the Department’s website at