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.

Terms Used In Ohio Code 5747.083

  • Return: means the notifications and reports required to be filed pursuant to this chapter for the purpose of reporting the tax due and includes declarations of estimated tax when so required. See Ohio Code 5747.01
  • state: means the state of Ohio. See Ohio Code 1.59
  • Taxpayer: means any person subject to the tax imposed by section 5747. See Ohio Code 5747.01

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