State of Ohio Offering Tax Amnesty
The State of Ohio is offering a rare opportunity to remit unpaid taxes without penalty and interest. As part of House Bill 153, the State of Ohio is offering qualified taxpayers the opportunity to remit unpaid use tax for purchases made from January 1, 2009 and forward. There will be no penalty or interest assessed on the balance due and an interest free payment plan is available (if you meet certain criteria). Under the Amnesty program, the State will be barred from collecting use taxes owed applicable for years prior to January 1, 2009.
The amnesty program runs from October 1, 2011 through May 1, 2013.
If you previously have been contacted in any form by the Ohio Department of Taxation regarding use tax, you are not eligible for the Amnesty Program.
If you have been remitting use tax but think that you may owe additional use tax, you are not eligible for the Amnesty Program, but may be eligible for the Voluntary Disclosure Program.
Please find in the provided link the information release recently published by the Ohio Department of Taxation at: Click Here
I've never heard of this
Consumer use tax must be paid on all taxable purchases of tangible personal property or services used, stored or otherwise consumed in Ohio, unless Ohio sales tax has been paid to a vendor or the tax has been properly paid to another state.
Most businesses are aware that if taxable purchases of tangible personal property are made through the Internet, then the purchasing business is required to pay consumer's use tax to the State of Ohio on that transaction.
Many businesses are, however, unaware that if taxable purchases of tangible personal property or services are purchased from an Ohio vender and that vender fails to charge the sales tax, then the business buying the taxable tangible personal property or services is required to pay consumer's use tax on that transaction.
A separate use tax registration is required to establish a consumer's use tax account. The statute of limitations does not begin to run until the first use tax is paid on the separate use tax account.
The State of Ohio has provided this amnesty program as an opportunity for taxpayers to satisfy their past consumer's use tax liability without penalty or interest. | 
