Authorization Number : 110-0114
Agency Series No. : 110/113-06
Status : Active
Agency Web Link :
Agency : TAX
Confidential Description :
Division :
Vital Description :
Section :
Record Title : OHIO DIRECT PAYMENT PERMIT TAX RETURN (ST 902-A)
Revision : 0
Record Description : This form is used for the purpose of reporting the Ohio sales tax due on purchases of tangible personal property consumed in Ohio on which tax was not paid at time of purchase due to inability of purchaser to determine applicability of the tax. Direct payment permit holders are authorized by journal entry to purchase tax exempt and report the tax due when the item is deemed to be used in a taxable manner.