Sales and Use Tax Voluntary Disclosure Programs

Documents

• Checklist
• Request for Sales and Use Tax Voluntary Disclosure Agreement (VDA) ^(PDF)
• Request for Business Tax Voluntary Disclosure Agreement (VDA) Fill-in Form
• Sales and Use Tax Voluntary Disclosure Questions and Answers
• Sales & Use Tax Spreadsheet (rev 1/1/2023) ^(Excel)
  This spreadsheet is not in lieu of filing the UST-1 or the UUT-1.
  This spreadsheet is for taxpayer's entering into a voluntary disclosure agreement with the Department.
• Tax Rates

Please note:  Most other taxes administered by the Department (commercial activity tax, corporate franchise, employer withholding, pass-thru entity, and resort) offer a VDA program for taxpayers to come forward under more favorable terms than if discovered by the Department.  For additional information, please see those specific taxes by selecting "Business" across the top of our website then selecting "Voluntary Disclosure Program" under “Additional Business Resources” and then the tax type you wish to consider.

Contact

Business Tax Division
P.O. Box 530
Columbus, OH 43216-0530
General Information: (888) 405-4039
Fax: (206) 339-9305
Email: SalesVDA@tax.state.oh.us