The Ohio Department of Taxation has issued a proposed rule regarding the process for obtaining a payment plan under the recently-enacted use tax amnesty program and is requesting comments about the rule. Comments on the rule may be submitted to the Department via email.

The proposed rule is available on the Ohio Department of Taxation website.

The use tax amnesty provision was enacted as part of H.B. 153, the budget bill for the 2012-2013 fiscal biennium. Key elements of the provision include the requirement that an owner, officer, or other person must guarantee the payment of the tax on behalf of the entity.

The minimum monthly payment is $1,000 and the maximum term of the plan is 84 months (seven years). If a taxpayer defaults under the agreement and fails to cure the default within 15 days after notice of the default, the entire amount may be assessed and collected against either the entity or the guarantors.