COLUMBUS — This year's state income tax booklet will include a section asking Internet and catalog shoppers to pay up.

        For the first time, two pages of instructions will explain that Ohio has a tax that applies to out-of-state purchases on which no sales tax is paid.

        The tax, known as a use tax, has been in effect since 1936. Its rate is identical to the sales tax rate in any given county.

        Businesses generally have been good about paying use taxes, but until now, the state never put much effort into collecting from individuals.

        The growing popularity of online and catalog transactions, on which no sales tax is paid, made state officials look into how much Ohio was losing.

        A report by the Ohio Department of Taxation said such transactions were likely to cost state and local governments $211 million by June 30, 2002, unless collection procedures were changed.

        “It's not earth-shattering, but as the economy continues to tighten, Medicaid costs rise and school funding needs to be addressed, that $211 million becomes more significant every day,” said Ohio Tax Commissioner Thomas Zaino.

        “And I'd rather collect that $211 million than raise taxes in some other method.”

        Ohio's sales tax generated $6.2 billion last year — more than one-third of the $17.6 billion in tax dollars the state collected.

        State officials acknowledge that enforcing the tax policy change will be difficult.

        “We want to educate, not punish,” Mr. Zaino said. “I'm an optimist when it comes to taxpayers. When people know what the law is, people comply with the law.”

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