Inclusion of the use tax on state income tax returns comes as online sales are booming. Online sales for all of 2000 almost doubled those of 1999, according to Forrester. This is not a new tax, this is something that's been in existence. The form was available from the department or on its Web site. Even so, officials concede that few taxpayers will comply.
Sales taxes vary by county in Ohio.
Hamilton, Clermont and Warren counties levy a 6 percent tax. Butler County residents are charged 5.5 percent while those in Brown County pay 6.25 percent. The state income tax booklet lists all counties' rates. Gary Gudmundson, spokesman for the Ohio Department of Taxation, says the state can track use tax compliance when other states share information about companies they've audited. State tax officials say putting use tax collection on income tax forms simplifies the payment procedures and raises taxpayer awareness about what's due.