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                                                                                                    ST VOA 
                   Department of                                                                    Prescribed 4/11 
                   Taxation 
Ohio 

      Request for Sales or Use Tax Voluntary Disclosure Agreement (VDA) 

A taxpayer is not required to reveal its identity in order to request a VDA. A representative may submit an anonymous re-
quest on the taxpayer's behalf. Alternately, a taxpayer may initiate its own request and provide the company name and other 
information on the appropriate lines 
Representative name _____________________________________________________________________________  
Representative address ___________________________________________________________________________  
City _____________________________________  State ___________________  ZIP code _________________  

Email ____________________________ Telephone _______________________ Fax __________________________  
Company name _____________________________________________________________________________  
Company address _____________________________________________________________________________  
City _____________________________________  State ___________________  ZIP code _________________  
Email                                 Telephone ______________________ Fax __________________________  
Type of VDA requested (check all that apply): 
 
      Sales tax            Consumer's use tax      Seller's use tax (out-of-state sellers only) 
Type of business ______________________________________________________________________________  
Type of products or services sold in Ohio _____________________________________________________________  

Method of marketing products or services in Ohio _______________________________________________________  

Any other nexus-creating activities in Ohio ____________________________________________________________  

Date activities began in Ohio ________________  Has sales tax been collected?        Yes         No 
If already registered for sales or use tax, provide registration number _______________________________________  
Estimated sales tax liability _________________________  Estimated use tax liability __________________________  
Do you have a direct pay or have you held a direct pay within the last 4 years?*  

     Yes           No  

If so, do you have an ability make a claim (or have made a claim) against the State of Ohio based on amounts erroneously 
paid to your vendors?  

*The Department is not concerned about valid use based exemptions.  

     Yes          No  

Has the company been contacted by the Ohio Department of Taxation regarding a sales or use tax audit, enforcement ac-
tion or otherwise?                    

     Yes        No 
If yes, please describe nature of contact by the department _______________________________________________  



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Signature ___________________________________________________  Date __________________________  
Submit completed application to: 
Ohio Department of Taxation 
Sales & Use Tax Division 
P.O. Box 530 
Columbus, Ohio 43216-0530 
OR 
E-mail: SalesVDA@tax.state.oh.us 






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