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.
Report or payment of use tax on personal income tax return
Ohio Rev. Code Ann. § 5747.083, under Chapter 5747 | Income Tax.
Ohio Rev. Code Ann. § 5747.083