Taxpayers Beware – No Deferrals for Ohio Sales and Use Tax Filings and Payments

As a result of the coronavirus pandemic, federal and state governments have deferred the filing and payment of income tax payments for many taxpayers.  However, the Ohio Department of Taxation recently re-affirmed that Ohio sales and use tax payments are due as previously scheduled prior to the pandemic.  For instance, March 2020 sales and use tax returns and first quarter use tax returns are still due April 23, 2020.  Taxpayers should assume that late filings and payments will be subject to penalty and interest.

In trying times like these, businesses and business owners may face difficult choices as to which bills to pay and may be tempted to defer or slow pay sales and use tax liabilities.  This is a bad choice because the Ohio Department of Taxation can and does assert personal liability for unpaid sales tax, penalty and interest against individuals, corporate officers and trustees having control or supervision of, or charged with the responsibility of filing returns, making payments or executing the business’s fiscal responsibilities.  If exercised by the Ohio Department of Taxation, this authority can make unpaid sales tax a personal and serious issue for unsuspecting individuals.

If you have any questions about Ohio sales tax due dates or potential tax payment deferrals in general, please contact any of our Graydon tax team.