Ohio Statutes
§ 5747.083 — Report or payment of use tax on personal income tax return
Ohio § 5747.083
This text of Ohio § 5747.083 (Report or payment of use tax on personal income tax return) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ohio Rev. Code Ann. § 5747.083 (2026).
Text
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.
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Legislative History
Effective: June 21, 2002 | Latest Legislation: Senate Bill 143 - 124th General Assembly
Nearby Sections
15
§ 5747.01
Definitions§ 5747.02
Tax rates§ 5747.021
School district income tax§ 5747.022
Tax credits for exemptions§ 5747.025
Personal exemptions§ 5747.03
Distributing income tax revenue§ 5747.04
Attributing tax receipts to county§ 5747.05
Tax creditsCite This Page — Counsel Stack
Bluebook (online)
Ohio § 5747.083, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5747.083.