Enacted Ohio legislation implements two temporary tax amnesty programs. The first program, which is a general amnesty program, applies to most taxes administered by the Ohio Department of Taxation due and payable as of May 1, 2011, other than consumer use taxes. The program, which runs from May 1, 2012, through June 15, 2012, provides a waiver of all penalties and 50 percent of the interest that would otherwise be assessed.
A second program specific to consumer use taxes, which runs from October 1, 2011, through May 1, 2013, provides most consumers a waiver of all penalties and interest, provided use taxes outstanding on or after January 1, 2009, are paid in full. In addition, the program provides a waiver of outstanding taxes, interest and penalties owed by a consumer before January 1, 2009, provided outstanding use taxes are timely paid in full. [Am. Sub. H.B. 153, enacted 6/30/11, effective 90 days from signing]