Ohio Rev. Code § 5747.083
Current with legislation from 2024 received as of May 9, 2024.
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.
R.C. §5747.083