@lsoboslai Use Tax Calculator — Ohio law requires residents to pay the use tax on untaxed purchases made from an out-of-state (i.e. internet or catalog) seller, when the seller is not required to charge and collect the state and local sales tax.
So unless you purchased an asset on the internet or catalog that you brought back to Ohio while a resident, you would not owe taxes. Or you bought a car out of state for OH and the seller did not charge you sales tax. Or say went out of state to buy furniture and it was shipped to OH from a seller that does not impose sales tax. If you purchase merchandise from those sellers, the obligation rests with the consumer to pay the use tax, which is equivalent to paying sales tax. Please click on the Use Tax Calculator link to determine how much tax is owed on your untaxed purchases.
https://thefinder.tax.ohio.gov/StreamlineSalesTaxWeb/AddressLookup/LookupByAddress.aspx?taxType=Sales